Courts: ITAT Kolkata
1,706 articlesIncome Tax
Income Tax
Addition cannot be made Merely based on Statement recorded during survey
Income Tax
Income Tax
No revision on mere suspicion of likely escapement of income
Income Tax
Income Tax
Section 14A disallowance not sustainable if AO fails to records satisfaction about correctness of claim of assessee
Income Tax
Income Tax
Section 68 addition not justified for Share issued to other companies in lieu of shares
Income Tax
Income Tax
Mistake in nomenclature in account head cannot change nature of payment
Income Tax
Income Tax
CSR expenses incurred before 01.04.2015 deductible as business expenses
Income Tax
Income Tax
Section 263 order based on ‘cut & paste’ reasoning was Invalid: ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition for Share Capital unjustified if Creditworthiness Proved
Income Tax
Income Tax
AO cannot dispute profitability of eligible unit If not disputed ALP of transactions covered u/s 80IA(8)
Income Tax
Income Tax
Section 37: Mark to Market Loss due to Foreign Exchange Allowed
Income Tax
Income Tax
Excavators, Bull dozers & Wheel Loaders eligible for higher rate of depreciation
Income Tax
Income Tax
Not providing opportunity to assessee to cross examine witnesses makes the order nullity
Income Tax
Income Tax
ITAT refers back matter of ₹ 3.2 Crore addition for Share premium to AO
Income Tax
Income Tax
