Courts: ITAT Kolkata
1,707 articlesIncome Tax
Income Tax
Penalty u/s 271(1)(c) not leviable on addition due to difference of opinion
Income Tax
Income Tax
Deduction towards education Secondary & Secondary Higher Education Cess is not allowable
Income Tax
Income Tax
ITAT dismisses Appeal as tax effect was Below Rs. 50 Lakhs
Income Tax
Income Tax
No section 14A disallowance based on assumption of tax-free income in future
Income Tax
Income Tax
Section 80P deduction eligible on Interest from staff welfare fund & staff loan
Income Tax
Income Tax
Section 271(1)(c) penalty not Leviable on Deletion of Quantum Addition
Income Tax
Income Tax
ITAT allows sales promotion expenses incurred through credit card
Income Tax
Income Tax
Addition based on third person statement without giving any opportunity to cross examine is untenable
Income Tax
Income Tax
Reassessing income without any incriminating material found during search is unsustainable
Income Tax
Income Tax
Section 194H TDS not deductible on Turnover Discount by Distributor to dealers
Income Tax
Income Tax
Lorry hire charges cannot be disallowed U/s. 69C if source been duly explained
Income Tax
Income Tax
Accumulated Profits for deemed dividend is to be arrived after allowing Depreciation as per Income Tax Act
Income Tax
Income Tax
Only one date of hearing fixed – Order passed by CIT(A) – Restored by ITAT
Income Tax
Income Tax
