Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Allowability of Interest expenses of Funds utilized for Investment in Subsidiary Company
Income Tax
Income Tax
Section 54/54F exemption – Flat Booking Vs. Possession
Income Tax
Income Tax
Disallowance u/s 40a(ia) unjustified if payee duly disclosed receipt in its return
Income Tax
Income Tax
Claiming exemption under wrong section is rectifiable u/s 154 of the Income Tax Act
Income Tax
Income Tax
Revisionary order violating CBDT instruction no. 3/2016 is unsustainable
Income Tax
Income Tax
Approved scheme of amalgamation is binding on Income-tax authorities
Income Tax
Income Tax
Interest subsidy is capital receipt hence not taxable
Income Tax
Income Tax
Exemption u/s 10(38) not available in case of LTCG for sale of bogus equity shares
Income Tax
Income Tax
Addition towards share premium sustained by invoking provisions of section 56(2)(viib)
Income Tax
Income Tax
Profits from transport of air passengers covered under Article 8 of Indo-Bhutan DTAA
Income Tax
Income Tax
Advance for setting of hospital project which got abandoned is allowable as revenue expense
Income Tax
Income Tax
Order passed without Document Identification Number is invalid
Income Tax
Income Tax
Section 40(a)(ia) disallowance cannot be made in a mechanical manner
Income Tax
Income Tax
