Courts: ITAT Kolkata
1,707 articlesIncome Tax

Income Tax
ITAT upholds addition under section 68 for bogus LTCG from penny stocks
Income Tax

Income Tax
ITAT Allows Deduction for GST Paid Before Due Date of ROI Filing
Income Tax

Income Tax
Disallowance of Section 54F Deduction for Assessee with Multiple Residential Houses
Income Tax

Income Tax
Section 56(2)(vii)(b) Inapplicable to Purchasers if transfer takes place prior to accounting year 2014-15
Income Tax

Income Tax
ITAT directs re-adjudication for incorrect disallowance sum in audit report
Income Tax

Income Tax
No addition u/s 69 on account of Unexplained Investment on Bank Account
Income Tax

Income Tax
CIT(A) Cannot Enhance Income on New Issue – Appeal against Section 143(1) Intimation
Income Tax

Income Tax
Delay of 902 days condoned by considering complexity of Income Tax Laws: ITAT
Income Tax

Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
Income Tax

Income Tax
First year of applicability of Tax Audit – ITAT deletes Section 271B penalty
Income Tax

Income Tax
Adjustment u/s 143(1)(a) by disallowing exemption u/s 11 without prior intimation is unjustified
Income Tax

Income Tax
Late Filing of ROI Doesn’t Invalidate Deduction u/s 80P Claims
Income Tax

Income Tax
Depreciation on asset allowable if acquisition is not claimed as application of income
Income Tax

Income Tax
