Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Interest on late deposit of TDS allowable u/s 37
Income Tax
Income Tax
S.263 CIT cannot treat Loss as speculative which was treated as business by AO with due application of mind
Income Tax
Income Tax
Partner to get his A/cs audited if his Remuneration from Firm exceeds Audit Limit
Income Tax
Income Tax
Section 68 not applicable on Acquisition of shares of certain companies by issuance of shares to respective parties of Appellant Company
Income Tax
Income Tax
To Tax capital Gain from Penny Stocks it is need to be proved that there is a scam and assessee is part of scam
Income Tax
Income Tax
Company Registered under Companies Act of Sikkim is to be assessed as AoP under Income Tax
Income Tax
Income Tax
Applicability of TDS U/s. 194C on Payment made to truck owners
Income Tax
Income Tax
TDS not deductible on incentives in the nature of Discount
Income Tax
Income Tax
Benefit of Demerger U/s. 47(viia) not available in case Transfer is not as per section 2(19AA)
Income Tax
Income Tax
Section 54 Exemption when Agreement to sell old property and investment in new residential property within one year
Income Tax
Income Tax
Wharfage Charges is not Rent: TDS not deductible U/s. 194I
Income Tax
Income Tax
Penalty U/s. 271(c) not sustainable if notice not have specific charge
Income Tax
Income Tax
Section 50C does not Apply to Land treated as Stock-in-Trade
Income Tax
Income Tax
