Courts: ITAT Kolkata
1,707 articlesIncome Tax
Income Tax
ITAT Kolkata Rules No Penalty Under Section 271(1)(c) if Addition Deleted
Income Tax
Income Tax
ITAT applied Net Profit Rate of 0.50% instead of 8% Applied by AO
Income Tax
Income Tax
ITAT Corrects Misinterpretation of Section 80G(5) Proviso by CIT(E): Assessee’s Timely Application for Final Registration Upheld
Income Tax
Income Tax
Service Tax Not Included in Gross Receipts for Presumptive Income (Sec. 44BBA): Kolkata ITAT
Income Tax
Income Tax
Commencement of Activities Before 80G(5) Application Doesn’t Bar Future Tax Benefits
Income Tax
Income Tax
Profit Size Doesn’t prove Company Authenticity or Transactions in Penny Stock Cases
Income Tax
Income Tax
LTCG from Penny Stock Cannot Be Deemed Bogus without Substantiated Allegations
Income Tax
Income Tax
ITAT Deletes Hasty Addition made by AO, Citing Lack of Due Diligence
Income Tax
Income Tax
High share premium cannot be base to assess share capital and premium as unexplained cash credit
Income Tax
Income Tax
Addition u/s 68 unjustified as genuineness of transaction proved with evidence: ITAT Kolkata
Income Tax
Income Tax
Rental Income Intended for Charitable & Educational Purposes Eligible for Section 10(23C)(vi) Exemption
Income Tax
Income Tax
ITAT deletes unexplained cash credit addition of Rs. 3 crore, stemming from unsecured loans
Income Tax
Income Tax
Exemption u/s 11 available to Indian Chamber of Commerce on its entire receipts
Income Tax
Income Tax
