Courts: ITAT Kolkata
Find latest ITAT Kolkata judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Income Estimation Without Rejecting Books of Account Unsustainable: ITAT Kolkata
Section 148 Reassessment Quashed for Limitation & Invalid Section 151 Approval: ITAT Kolkata
Fuel Expense Disallowance Restricted to 5% Due to Self-Made Voucher Difficulties: ITAT Kolkata
Section 271AAC(1) Penalty Cannot Survive After Section 69A Addition Deletion: ITAT Kolkata
Section 68 Addition on Stampede Capital Share Sale Deleted for Lack of Assessee Link: ITAT Kolkata
Section 37(1) Commission Disallowance Deleted Despite Unserved Section 133(6) Notices: ITAT Kolkata
Section 148 Reopening on Stale Search Material Invalid: ITAT Kolkata
Section 153C Applies to Third-Party Search Material; Section 147 Reassessment Invalid: Kolkata ITAT
Interest on Borrowed Funds Allowed U/s. 48 Before AY 2024-25: ITAT Kolkata
Section 68 Addition Deleted as Share Application Money Already Taxed in Subscribers’ Hands: ITAT Kolkata
1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Foreign Tax Credit Cannot Be Denied Solely Due to Belated Form 67: ITAT Kolkata
ITAT Kolkata judgments and orders form an important source of appellate case law on income-tax matters. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this category to research ITAT Kolkata precedents relevant to their cases. TaxGuru maintains an extensive collection of recent and important earlier ITAT Kolkata decisions, making the page useful for following developments in direct tax jurisprudence and appellate practice.
