Courts: ITAT Kolkata
1,707 articlesIncome Tax
Income Tax
Penalty u/s 271B not leviable as turnover is below exemption limit prescribed u/s 44AB
Income Tax
Income Tax
Initiation of reassessment proceedings u/s 148 for verification of claim is unsustainable
Income Tax
Income Tax
Anonymous donations and explanation thereof needs re-verification for claiming exemption u/s 10(23C)(iiiad)
Income Tax
Income Tax
Addition unsustained as difference between reported gross receipts and Form 26AS duly explained
Income Tax
Income Tax
Incorrect ITR Filing: AO Cannot Punish Assessee for Bona Fide Mistake
Income Tax
Income Tax
Penalty u/s 271AAB not imposable in absence of conduct of search
Income Tax
Income Tax
Amount transferred to reverse fund is to be included for computation of income of NBFC
Income Tax
Income Tax
Deduction u/s 80P eligible towards grants from West Bengal State Government to cooperative societies
Income Tax
Income Tax
Government Grants for specific purpose cannot be treated as Income of Assessee
Income Tax
Income Tax
Revision u/s 263 rightly invoked as AO failed to inquire valuation of shares vis-à-vis provisions of section 56(2)(viib)
Income Tax
Income Tax
Scrutiny assessment bad in law if Section 143(2) notice was Time-Barred
Income Tax
Income Tax
Rule 8(1): Taxable Tea Business Income to be determined after disallowance
Income Tax
Income Tax
Failure to Issue Section 143(2) Notice within Prescribed Time Limit Invalidates Reassessment
Income Tax
Income Tax
