Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Expenditure on payment of software – Revenue or Capital?
Income Tax
Income Tax
Future Development Expenses provision for unascertained liability by Builder Allowable
Income Tax
Income Tax
Reassessment based on usurpation of jurisdiction on non-existing jurisdiction is invalid
Income Tax
Income Tax
Disallowance cannot exceed amount of actual expenses claimed by assessee
Income Tax
Income Tax
No provision for withdrawal of recognition U/s. 35(1)(ii)
Income Tax
Income Tax
Capital Gain cannot be treated as bogus on human probabilities, suspicion, conjectures and surmises
Income Tax
Income Tax
ITCG cannot be held bogus merely on human probabilities or surmises
Income Tax
Income Tax
Sec. 68 addition of share application money cannot be made if assessee explains nature & source of credit
Income Tax
Income Tax
No TDS U/s. 194J on charges paid to unqualified professional
Income Tax
Income Tax
No addition u/s 68 for bogus LTCG without substantial evidence
Income Tax
Income Tax
Rental income from Warehouse is taxable as Business Income
Income Tax
Income Tax
TDS not deductible on issue of recharge vouchers by cellular service provider at discount
Income Tax
Income Tax
LTCG on sale of shares cannot be treated bogus merely on investigation report
Income Tax
Income Tax
