Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Interest cannot be charged on Debit Balance of Partner if Partnership Deed prohibits the same
Income Tax
Income Tax
Bank Account disclosed in ITR found in search cannot be treated as Incriminating Material
Income Tax
Income Tax
Section 68- No addition for duly explained cash deposited in bank
Income Tax
Income Tax
Section 263 Order on Non-Existent Entity is unsustainable
Income Tax
Income Tax
Sale of tea manufactured from leaves purchased from third parties is agricultural activity & eligible for deduction of 60%
Income Tax
Income Tax
No section 92CA(3) Adjustment for Corporate Guarantees
Income Tax
Income Tax
Benefit of exemption u/s 11 cannot be denied in case of deemed registration u/s 12A
Income Tax
Income Tax
Section 68 not applies to Swapping of shares
Income Tax
Income Tax
No Section 14A disallowance if Assessee not used borrowed fund to make investment
Income Tax
Income Tax
Addition not maintainable on the basis of mere statement recorded during survey
Income Tax
Income Tax
Excess stock already accounted by Assessee before search cannot be taxed as undisclosed Income
Income Tax
Income Tax
LTCG from penny stocks cannot be treated as bogus if documentation is in order and no fault found by AO
Income Tax
Income Tax
Bogus Capital Gain: No adverse inference could be drawn against assessee on the basis of untested statements without allowing opportunity of cross-examination
Income Tax
Income Tax
