Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Best judgment assessment – Assessing Officer must act honestly
Income Tax
Income Tax
Expenditure incurred for electricity load extension charges are revenue in nature
Income Tax
Income Tax
No section 271B penalty if non-audit was due to Bonafide Belief that Accounts need not be Audited
Income Tax
Income Tax
Appeal before ITAT having tax effect of less than Rs.50 lakh have to be treated as withdrawn
Income Tax
Income Tax
Amendment to Section 40(a)(ia) vide Finance Act, 2014 is Not Retrospective
Income Tax
Income Tax
Mere usage of name of Foreign AE not convert a transaction into international transaction
Income Tax
Income Tax
Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law
Income Tax
Income Tax
Filing of Form No. 67 is a procedural directory requirement in nature
Income Tax
Income Tax
Addition towards share capital and premium u/s 68 unsustainable as identity and creditworthiness proved
Income Tax
Income Tax
Assessee being in tea plantation business, post disallowance of EPF, 40% will be taxable as per rule 8(1)
Income Tax
Income Tax
No deemed rent addition for property which is not habitable
Income Tax
Income Tax
Condonation not granted on unreasonable explanation of non-availability of tax consultant
Income Tax
Income Tax
Denial of Section 80IA deduction for mere bona fide mistake or error unjustified
Income Tax
Income Tax
