Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
In absence of Jurisdiction over Assessee AO cannot issue Section 143(2) Notice
Income Tax
Income Tax
Share of profit, as per LLP agreement, exemption u/s 10(2A) available
Income Tax
Income Tax
Organizing of golf tournament is not educational activity
Income Tax
Income Tax
Section 14A applicable to strategic investment generating exempt dividend income
Income Tax
Income Tax
No section 43B disallowance can be made for bank interest not claimed in P&L A/c
Income Tax
Income Tax
Section 272A(1)(C) penalty sustainable for Violation of Section 131
Income Tax
Income Tax
Revision order invalid if Original Assessment completed with adequate Inquiry & Examination
Income Tax
Income Tax
Amendment to Income Tax Section 36(1)(va) & 43B are prospective in nature
Income Tax
Income Tax
Deduction u/s 80IC eligible for interest from deposit with electricity department
Income Tax
Income Tax
Section 271(1)(c) penalty not imposable if notice mentions both limbs
Income Tax
Income Tax
Section 14A disallowance not considerable for Book Profit computation
Income Tax
Income Tax
ITAT explains Transfer Pricing Method in case of Sale of Electricity to AEs
Income Tax
Income Tax
Once AO conducted adequate inquiry, invocation of section 263 is unsustainable
Income Tax
Income Tax
