Courts: ITAT Kolkata
Find latest ITAT Kolkata judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Section 68 Not Applies to Journal Entries for Share Capital Received Later: Kolkata ITAT
Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata
ITAT Deletes Section 68 Addition on Share Sale Proceeds, Taxes Only Profit Element
Debatable PF-ESI Issue Cannot Be Adjusted Under Section 143(1): ITAT Kolkata
ITAT Kolkata Rejects Rectification Plea; Illustrative Date Not an Apparent Error
Kolkata ITAT Allows Section 43B Deduction; No Merger of Section 143(1) with Scrutiny Assessment
Kolkata ITAT: Section 69C Cannot Be Invoked on Recorded Sales Receipts; Cash Payments under Section 40A(3) Deleted on Commercial Expediency
ITAT Deletes Section 271(1)(c) Penalty After Quantum Additions Are Fully Deleted
ITAT Quashes Black Money Assessment Against Resident Not Ordinarily Resident for Lack of Jurisdiction
Reopening Based on Incorrect CCM Information Quashed with Section 68 Addition: ITAT Kolkata
Late Filing of Form 10DA Does Not Bar Section 80JJAA Deduction: ITAT Kolkata
Section 80JJAA Claim Allowed at Appellate Stage Despite Omission in Return: ITAT Kolkata
Commodity Income Recorded in Documents Not Liable for Section 271AAB Penalty: ITAT Kolkata
ITAT Kolkata Deletes Section 68 Addition on Genuine Sale of Investments
ITAT Kolkata judgments and orders form an important source of appellate case law on income-tax matters. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this category to research ITAT Kolkata precedents relevant to their cases. TaxGuru maintains an extensive collection of recent and important earlier ITAT Kolkata decisions, making the page useful for following developments in direct tax jurisprudence and appellate practice.
