Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Order passed without service of Notice of hearing- ITAT refereed matter back to CIT(A)
Income Tax
Income Tax
ITAT Remand Case to AO to Decide Treatment of Interest from FDR made for Contract Business
Income Tax
Income Tax
Transactions not Bogus, if All Ingredients necessary for Genuine Business Transaction Exist
Income Tax
Income Tax
Puja Expenses for Smooth functioning of Business allowable
Income Tax
Income Tax
Consider Only Dividend bearing Securities for Section 14A disallowance R.W. Rule 8D(2)(iii)
Income Tax
Income Tax
No incriminating material, no addition – Kolkata ITAT
Income Tax
Income Tax
Merely reason to believe not sufficient to reopen assessments beyond 4 year period
Income Tax
Income Tax
Section 50C- No addition for Minor Valuation Differences
Income Tax
Income Tax
Advance receipt by Lending Company in the course of business cannot be treated as Deemed Dividend
Income Tax
Income Tax
Section 35D benefit once granted in initial year cannot be denied in subsequent years
Income Tax
Income Tax
No section 12AA registration denial for mere non-filing of IT return
Income Tax
Income Tax
High rate Depreciation Not allowed on vehicles used for Advertisement
Income Tax
Income Tax
AO cannot issue fresh notice when proceedings on a previous section 148 notice still pending
Income Tax
Income Tax
