Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
ITAT allows loss due to Forfeiture of amount paid against Land Purchase
Income Tax
Income Tax
Assessment become void ab-initio if done without issue of section143(2)
Income Tax
Income Tax
Revision order by CIT invalid if AO taken a possible view that transactions were genuine
Income Tax
Income Tax
No revision by CIT on mere ‘Cut & Paste’ reasoning without mind application
Income Tax
Income Tax
Non-Compete Fees Allowable as Admissible Revenue Expenditure: PWC gets Relief
Income Tax
Income Tax
ITAT Quashes Ex-Parte Assessment without notice for hearing to Assessee
Income Tax
Income Tax
Re-opening of assessment based on mistake of opinion is bad in law
Income Tax
Income Tax
Section 41(1) cannot be applied to bogus & non-existent liability
Income Tax
Income Tax
Reopening based on mistaken facts was invalid
Income Tax
Income Tax
No Additions merely based on information available in Form 26AS
Corporate Law
Corporate Law
CIT (A) cannot delve on any issue not arising from assessment order
Income Tax
Income Tax
Sales Tax subsidy for expansion of assessee’s existing industry was capital income
Income Tax
Income Tax
Indexed Long-Term Capital Loss from Sale of Government Securities allowable
Income Tax
Income Tax
