Courts: ITAT Kolkata
1,706 articlesIncome Tax

Income Tax
If in a case foundation removed, super-structure falls, additions goes
Income Tax

Income Tax
Employees Contributions to ESI & PF made after due date allowable as Deduction
Income Tax

Income Tax
Taxability of amount received on maturity of single life insurance premium policy
Income Tax

Income Tax
ITAT allows deduction of payments made to LIC towards group gratuity
Income Tax

Income Tax
Addition based on Oath made during Survey without Supporting Evidence is invalid
Income Tax

Income Tax
CIT cannot exercise section 263 jurisdiction without satisfying the conditions
Income Tax

Income Tax
Demand to levying late fee u/s. 234E for the period prior to 01.06.2015 not sustainable
Service Tax

Service Tax
Service Tax liability cannot be determined merely by relying on Form 26AS
Income Tax

Income Tax
Consideration received on sale of agricultural land cannot be taxed as income from other sources
Income Tax

Income Tax
ITAT allows 50% of deduction to local clubs/bodies during festival/sports for smooth running of business
Income Tax

Income Tax
ITAT directs service of notice to Assessee’s Lawyer via email as same could not delivered to Assessee
Income Tax

Income Tax
CIT justified in charging excess GP disclosed by Assessee claiming section 80IC deduction as Income from Other Sources
Income Tax

Income Tax
Education cess, not an allowable deduction: ITAT Kolkata
Income Tax

Income Tax
