Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Assessee entitled to credit of TDS appearing in Form 26AS & such credit cannot be denied without opportunity of hearing to assessee
Income Tax
Income Tax
Order issued manually without DIN is invalid
Income Tax
Income Tax
Payment for Scrap cannot be disallowed for mere non-matching with Form 26AS
Income Tax
Income Tax
Section 271AAB penalty not imposable if no Search Conducted on Assessee
Income Tax
Income Tax
To claim benefit of Private Beneficiary Trust Assessee must prove the same with evidence
Income Tax
Income Tax
Section 263 revision without recording errors found in order is unsustainable
Income Tax
Income Tax
Performance Related Pay claim not allowable in absence of specific documents
Income Tax
Income Tax
No addition for cash deposit after demonetisation against cash withdrawn before demonetisation
Income Tax
Income Tax
ITAT allows depreciation on molasses tanks
Income Tax
Income Tax
Excise Duty Exemption not chargeable to Tax & cannot be categorised as Book Profit
Income Tax
Income Tax
AO not justified in taking two views in respect of same transaction/bank deposits
Income Tax
Income Tax
No denial of TDS credit for mere Wrong Mentioning of PAN by Deductors
Income Tax
Income Tax
Adjustment in transfer price on sole criteria of extraordinary profit unjustified
Income Tax
Income Tax
