Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Liquidated damages claim are allowable for non-fulfilment of business obligations to own customers
Income Tax
Income Tax
Disallowance of Interest -Alleged conversion of shares held as opening stock to investments
Income Tax
Income Tax
LTCG on shares cannot be treated as Bogus on mere alleged share price rigging
Income Tax
Income Tax
Reopening merely on the basis of information received without application of mind by AO is invalid
Income Tax
Income Tax
Section 54F benefit allowable in case of part performance of contract
Income Tax
Income Tax
S. 68 Cash Receipt from Debtors: Addition justified on failure to prove
Income Tax
Income Tax
Discount cannot be treated as bogus merely because some parties denied it
Income Tax
Income Tax
ITAT allows Finance Charges paid to NBFCs without TDS deduction as NBFCs included the same in their Income
Income Tax
Income Tax
Denial of Tax relief for non-submission of Tax Residency Certificate: ITAT remand back the case to AO
Income Tax
Income Tax
AO cannot doubt share premium if he accepts receipt of share capital as genuine
Income Tax
Income Tax
Whether issuance of s. 274 notice is merely an administrative device- Conflicting views of High Courts
Income Tax
Income Tax
CSR Expenses prior to 1st April 2015 Deductible from Total Income: ITAT
Income Tax
Income Tax
Initiation of Penalty proceeding against Dead Person is Bad in Law
Income Tax
Income Tax
