Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Penalty u/s. 271AAB cannot be levied based on disclosure of other person
Income Tax
Income Tax
AO cannot scrutinise Income Tax return without issuing section 143(2) notice
Income Tax
Income Tax
ITAT deletes addition for excess stock which was based on erroneous mathematical exercise
Income Tax
Income Tax
Addition for undisclosed income justified if Assessee failed to file details of creditors
Income Tax
Income Tax
AO must refer valuation to DVO if he disputes Stamp Duty valuation despite no request by assessee
Income Tax
Income Tax
Interest Income on Inter-Corporate Deposit taxable as Business Income: ITAT
Income Tax
Income Tax
Sundry creditors cannot be treated as bogus on mere personal belief & imagination of AO
Income Tax
Income Tax
Section 195 not applies to payment not in the nature of FTS to Non-Resident not having PE in India
Income Tax
Income Tax
Sales promotion expenses not allowable if no nexus with business
Income Tax
Income Tax
ITAT taxed cash deposit in Undisclosed bank account at presumptive tax @ 8%
Income Tax
Income Tax
ITAT allows depreciation in respect of closed units or non-functional undertakings
Income Tax
Income Tax
Initiation of revisionary proceeding without any enquiry/ verification is bad in law
Income Tax
Income Tax
Management support service allowable as business expenditure
Income Tax
Income Tax
