Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Staff Recruitment Expenses exclusively for the business are allowable
Income Tax
Income Tax
TDS not deductible on Monitoring fees (Interest) paid to DEG Bank under Indo-German DTAA
Income Tax
Income Tax
In absence of a valid section 143(2) notice scrutiny assessment cannot be framed
Income Tax
Income Tax
Developer of infrastructural facility eligible for Section 80IA(4) deduction
Income Tax
Income Tax
Audited books cannot be rejected in a casual manner
Income Tax
Income Tax
Loan Amount not disclosed in Balance Sheet cannot be taxed
Income Tax
Income Tax
Unexplained Share Application Money- ITAT deletes addition as no sum of money/cash was involved
Income Tax
Income Tax
Non-seeking of permission for conversion of limited scrutiny to complete scrutiny not makes assessment order passed erroneous
Income Tax
Income Tax
Exemption u/s 10(23C)(iiiae) cannot be denied to Mobile Hospitals
Income Tax
Income Tax
AO cannot Simultaneously Reject & Rely Audited Books & Make Additions
Income Tax
Income Tax
Mixed fund Presumption cannot be applied to Specific Purpose Loan
Income Tax
Income Tax
No addition on mere statement of person if payments made through banking channel
Income Tax
Income Tax
Notice issued by officer having no jurisdiction of assessee is null & void
Income Tax
Income Tax
