Courts: ITAT Kolkata
1,707 articlesIncome Tax
Income Tax
No addition u/s 69 for advances received against booking of flats by treating it as unexplained expenditure
Income Tax
Income Tax
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax
Income Tax
Denial of TDS credit to deductee due to non-deposit of TDS by deductor unjustified
Income Tax
Income Tax
Denial of LTCG exemption: ITAT directs AO to allow exemption after examination
Income Tax
Income Tax
Non-Resident’s Salary Receipt in NRE Account for Overseas Services Not Taxable in India
Income Tax
Income Tax
Education Cess not allowable expenditure u/s 37(1)
Income Tax
Income Tax
Upfront lease premium on lease-hold land allowable as deduction u/s. 37(1) of Income Tax Act
Income Tax
Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax
Income Tax
Exemption u/s 10(23B) cannot be Denied for Technical Violation: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata: Penalty Deleted – AO Cannot Demand P&L for Section 44AD Income
Income Tax
Income Tax
Profit cannot be estimated without rejecting books of Account
Income Tax
Income Tax
Section 68 addition can be made only in the Assessment year of receipt
Income Tax
Income Tax
Bogus Purchase: ITAT Kolkata restricts addition to 5% of Bogus Purchase
Income Tax
Income Tax
