Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
FMV determination without giving opportunity of being heard to Assessee is Unjustified
Income Tax
Income Tax
IPA received as Subsidy is Capital in nature & hence Not Taxable
Income Tax
Income Tax
No addition for Share Premium for mere non-production of directors of investor companies
Income Tax
Income Tax
Retention money taxable in year of contract condition fulfillment
Income Tax
Income Tax
Section 45(2) not apply on Land transferred by partner as capital contribution recorded as stock-in-trade in books of firm
Income Tax
Income Tax
Hospitalization & Death of Director’s Parent genuine reason for non-attendance
Income Tax
Income Tax
Section 80IB(10) deduction not eligible on Income not having Business Connection
Income Tax
Income Tax
No section 68 addition can be made on the basis of mere statements
Income Tax
Income Tax
Assessee subjected to search, cannot be placed on a different pedestal than assessee who is not subjected to search
Income Tax
Income Tax
ITAT grants stay as appellant already paid 20% Tax Demand
Income Tax
Income Tax
Section 68 had no application when shares were allotted under a barter system
Income Tax
Income Tax
Reopening in case of previously completed scrutiny cannot be taken up after 4 years
Income Tax
Income Tax
ITAT deletes adhoc disallowance of payment to Football Players
Income Tax
Income Tax
