Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Long-term capital loss on listed shares eligible for set-off against taxable income
Income Tax
Income Tax
Lease rent cannot be classified as Capital merely for Lumpsum Payment for multiple years
Income Tax
Income Tax
Deduction allowable on interest on late deposit of VAT, Service Tax, TDS
Income Tax
Income Tax
Penalty cannot be levied for mere filing of Form No. 3CB instead of Form 3CA
Income Tax
Income Tax
Uniform Allowance to staff not Taxable under Fringe Benefits
Income Tax
Income Tax
TDS return filing delay due to sudden resignation of Accountant constitute Sufficient Cause
Income Tax
Income Tax
Section 10AA Deduction allowable on disallowance proposed in assessment
Income Tax
Income Tax
Notional Rent cannot be taxed on Non-Habitable House
Income Tax
Income Tax
Genuine Advances from customers cannot be treated as undisclosed income
Income Tax
Income Tax
Reopening invalid if reasons for same not speaks of escapement of income
Income Tax
Income Tax
Section 68 not applicable to Share Purchase against Issuance of Share
Income Tax
Income Tax
Requirement of issuance of notice within prescribed time U/s. 143(2)
Income Tax
Income Tax
No addition for unabated assessment unless incriminating materials unearthed during search
Income Tax
Income Tax
