Courts: ITAT Kolkata
1,707 articlesIncome Tax
Income Tax
Services rendered outside India but used in India is taxable in India
Income Tax
Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as AO took plausible view
Income Tax
Income Tax
ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds
Income Tax
Income Tax
Transferee Company eligible to take credit of TDS Deducted in Transferor Company’s Hands Upon HC’s Amalgamation Scheme Approval
Income Tax
Income Tax
Section 68 Inapplicable if no Cash Transactions & no sum of money credited in books
Income Tax
Income Tax
Interest paid on delayed deposit of income tax not allowable as expenditure
Income Tax
Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
Income Tax
Income Tax
Distress Sale of Land: ITAT deletes Section 50C addition
Income Tax
Income Tax
ITAT allows expenditure incurred on amenities provided to tenants against house property income
Income Tax
Income Tax
ITAT allows Additional Depreciation Allowed on Captive Power Plant Equipment
Income Tax
Income Tax
Disallowance of loss claimed u/s 41 in hypothetical way needs fresh examination
Income Tax
Income Tax
TDS Not Applicable on SIM/Mobile Recharge Card Discounts: ITAT Kolkata
Income Tax
Income Tax
