Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No disallowance of interest U/s. 14A if no borrowed funds were utilized for investments
Income Tax
Income Tax
Additions u/s 68 merely for not producing directors of investment companies is not sustainable
Income Tax
Income Tax
Section 54F Exemption cannot be denied if assessee invests entire consideration in construction of residential house
Income Tax
Income Tax
Section 68 not apply if Assessee proves identity, creditworthiness & genuineness
Income Tax
Income Tax
Conversion of unpaid interest into loan not amounts to deemed payment of interest U/s. 43B
Income Tax
Income Tax
Section 50C not applies to Sale of right to property
Income Tax
Income Tax
Assessment order invalid if jurisdictional AO not issued notice U/s. 143(2)
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) for shortfall in TDS Payment due to difference of opinion
Income Tax
Income Tax
Tax on Liability of amalgamating company written off by amalgamated company
Income Tax
Income Tax
Ao verified loan based on CASS parameter: CIT(A) cannot invoke jurisdiction u/s 263
Income Tax
Income Tax
Set off of unabsorbed business losses against capital income on slump sale
Income Tax
Income Tax
S. 43B Overdue interest converted into loan allowable only on payment
Income Tax
Income Tax
S. 80IB Deduction cannot be denied for mere non-submission of Form 10CCB Audit Report with Return
Income Tax
Income Tax
