Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Retrospective amendment in section 9(1)(vi) cannot override India-Ireland DTAA
Income Tax
Income Tax
Section 269SS not applicable to transactions between relatives
Income Tax
Income Tax
Amount paid as compensation to related company in respect of vacation of property was allowable business expenditure.
Income Tax
Income Tax
Depreciation cannot be considered for computing section 14A disallowance
Income Tax
Income Tax
Addition cannot be made by merely relying on 26AS
Income Tax
Income Tax
Employees Benefits provisions allowable in book profit computation
Income Tax
Income Tax
No law barring Partners to draw Remuneration from multiple Firms
Income Tax
Income Tax
No Penalty for Cash loan received from father for reasonable cause
Income Tax
Income Tax
Sec. 68 addition unjustified when assessee explains both nature & source of share capital
Income Tax
Income Tax
Section 80IC deduction cannot be restricted merely for higher profit margin
Income Tax
Income Tax
No addition u/s 68 if burden of proof discharged by filing sufficient evidences
Income Tax
Income Tax
Penalty for Failure to get accounts audited cannot be levied if books not maintained
Income Tax
Income Tax
A firm not being shareholder cannot be Taxed for Deemed Dividend
Income Tax
Income Tax
