Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Receipt accounted as income cannot be taxed again under some other section
Income Tax
Income Tax
AO cannot ignore provisions of section 55(2)(b) in computation of indexed cost
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) not applicable to Short-Deduction of TDS
Income Tax
Income Tax
Bogus capital gains from penny stocks- ITAT restricts addition to 30%
Income Tax
Income Tax
Section 68 addition Not Justified in case of Issue of Shares in Exchange of Shares
Income Tax
Income Tax
No reassessment on issue already disclosed in return of income
Income Tax
Income Tax
Payment of Royalty for Purchasing Right to Re-Produce Film-Music is a Revenue Expense
Income Tax
Income Tax
Students Contribution for Building Development Fund is capital receipt
Income Tax
Income Tax
Performance Bonus not forms part of salary for HRA calculation
Income Tax
Income Tax
No section 68 addition merely based on AO’s surmises & conjectures
Income Tax
Income Tax
Additional Depreciation u/s 32(1)(iia) Allowed even if Assessee Engaged in Generation of Electricity
Income Tax
Income Tax
Transfer of division under scheme of arrangement can’t termed as Slump Sale
Income Tax
Income Tax
CIT cannot exercise revision power if AO had taken permissible view on the issues
Income Tax
Income Tax
