Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Valuation report from DVO necessary to arrive at fair market value on the date of conversion
Income Tax
Income Tax
CIT(A) should give specific notice if propose to enhance assessment of income
Income Tax
Income Tax
ITAT deletes addition for transaction shown in Account of Assessee mistakenly by broker
Income Tax
Income Tax
Addition based on non-appearance of directors of subscribing company untenable
Income Tax
Income Tax
Revised monetary appeal filing limits applies retrospectively to pending appeals
Income Tax
Income Tax
Section 271(1)(c) Penalty not imposable if no addition to income
Income Tax
Income Tax
Addition u/s 68 not permissible if proper due diligence of facts and documents have not been carried out
Income Tax
Income Tax
ITAT upheld addition for LTCG of accommodation/bogus entries through penny stock companies
Income Tax
Income Tax
Reopening of assessment u/s 148 based on old information is invalid
Income Tax
Income Tax
Provisions of section 40A(3) not apply in absence of actual cash transaction
Income Tax
Income Tax
Depreciation on goodwill resulted from approved scheme of amalgamation is allowable
Income Tax
Income Tax
Interest on income tax refund not taxable in terms of India-Netherland DTAA
Income Tax
Income Tax
Service tax not to be included in gross receipts for computing presumptive tax u/s 44BBA
Income Tax
Income Tax
