Courts: ITAT Kolkata
1,704 articlesIncome Tax

Income Tax
Deemed dividend provisions not attracted to running account with Group companies to meet business exigencies
Income Tax

Income Tax
AO cannot expend scope of limited Income tax scrutiny
Income Tax

Income Tax
section 68 not apply to allotment of shares for non-cash consideration
Income Tax

Income Tax
Disallowance for plugging profit leakage cannot be supported: ITAT
Income Tax

Income Tax
Ex Parte Order is Not Justified if Notice is Served on Wrong Address
Income Tax

Income Tax
Second section 263 revision on same subject quashed by ITAT
Income Tax

Income Tax
Income from Foreign Asset Earned through Pension mentioned in FA Schedule is Not Taxable in India
Income Tax

Income Tax
No section 271B Penalty for Not furnishing Audit Report before ITR Filing
Income Tax

Income Tax
Loose papers cannot be classified as ‘incriminating material’ unless AO establishes nexus
Income Tax

Income Tax
Addition on directly related ground valid in case of Limited Scrutiny
Income Tax

Income Tax
No section 271(1)(c) Penalty on Income Surrendered Voluntarily during Assessment
Income Tax

Income Tax
Section 201(3)(ii) Limitation not applicable to Non resident Assessee
Income Tax

Income Tax
No Section 263 invocation If AO taken One possible view out of Many
Income Tax

Income Tax
