Courts: ITAT Kolkata
1,706 articlesIncome Tax

Income Tax
Reopening of assessment for contingent nature of addition unsustainable
Income Tax

Income Tax
Penalty u/s 271AAB not imposable in absence of specific charge
Income Tax

Income Tax
Income from Tea bushes & shade trees grown for protection of tea bushes is Agricultural Income
Income Tax

Income Tax
Mere Use of Building without consideration by Trust cannot be said as unexplained investment
Income Tax

Income Tax
Revisionary proceedings justified for failure to enquire about bogus transaction from penny stock companies
Income Tax

Income Tax
ITAT deletes Addition for share application/premium received
Income Tax

Income Tax
ITAT deletes addition for ESI contribution due to Typographical Mistake In writing year of deposit
Income Tax

Income Tax
ITAT quashes rectification order & demand; Says assessee seems to be a victim of official apathy
Income Tax

Income Tax
ITR forms are highly complicated & lacks interlinking & auto-correction
Income Tax

Income Tax
Addition u/s 68 unsustainable regarding trading liabilities with availability of corresponding purchases
Income Tax

Income Tax
Section 274 Show cause notice is defective if not specify charge against assessee
Income Tax

Income Tax
Addition u/s 68 unsustainable as identity, creditworthiness and genuineness satisfied
Income Tax

Income Tax
Delay interest not leviable as TDS deposited on time but bank failed to remit immediately to department
Income Tax

Income Tax
