Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Section 50C not applies to transfer of booking rights and to right to purchase flats
Income Tax
Income Tax
Firm not Assessable for Unexplained Cash Credits for Capital Introduced by Partner
Income Tax
Income Tax
ITAT directs AO to treat licence fee derived from tenants as business income
Income Tax
Income Tax
No disallowance U/s. 14A if Satisfaction as to incurring of expense against exempt income not recorded
Income Tax
Income Tax
31000% increase in share value can be suspicious but cannot be evidence
Income Tax
Income Tax
No disallowance of sundry trade creditors if profit was determined on estimated basis
Income Tax
Income Tax
No TDS on export commission to non-residents for services rendered outside India
Income Tax
Income Tax
Assessee liable to deduct TDS on perquisite Value of Motor Car
Income Tax
Income Tax
Order passed after due examination of issue cannot be called erroneous & prejudice to interest of Revenue
Income Tax
Income Tax
Period of holding to count from the date of provisional allotment letter
Income Tax
Income Tax
Lease Rent for Car taken on finance lease allowed in income computation
Income Tax
Income Tax
Addition for Share premium U/s. 68 cannot be made merely on the ground that directors of share subscribers did not turn up before AO
Income Tax
Income Tax
Section 14A can be put in motion only when there is exempt income
Income Tax
Income Tax
