Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
ITAT deletes addition for Retention money kept with Electricity Board
Income Tax
Income Tax
Section 263 order not justified when AO has properly enquired the issue
Income Tax
Income Tax
No Section 68 addition solely on the basis of suspicions
Income Tax
Income Tax
No addition under Section 68 for loan received in earlier years
Income Tax
Income Tax
Amendment in section 43B by Finance Act, 2021 is applicable prospectively
Income Tax
Income Tax
In absence of malfide or false claim AO not justified in taking hyper technical view
Income Tax
Income Tax
Deemed dividend not attracted on Loan Taken on interest
Income Tax
Income Tax
CSR expenses incurred to make donations to Trusts eligible for deduction
Income Tax
Income Tax
Assessee cannot be published for its bona fide mistake in registering as local authority instead of AOP
Income Tax
Income Tax
ITAT reprimands officers for delaying tactics during pandemic & rejects adjournment request
Income Tax
Income Tax
Section 54EC deduction eligible if Investment in Bonds within 6 months from Transfer
Income Tax
Income Tax
Material collected behind the back of assessee, AO must provide opportunity of cross-examination
Income Tax
Income Tax
Bonus, Commission paid to Directors as per Agreements & within company law limits allowable
Income Tax
Income Tax
