Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No tax on Mesne Profits for wrongful deprivation of use & occupation of property
Income Tax
Income Tax
Addition for Bogus expenditure U/s. 69C justified on failure to prove rendition of services
Income Tax
Income Tax
No addition in Section 153A assessment for unexplained share capital In absence of incriminating material
Income Tax
Income Tax
No tax on Foreign allowances received for service rendered outside India through TCC
Income Tax
Income Tax
Penalty levied by IRDA for non-compliance of Regulation is allowable
Income Tax
Income Tax
CSR expense incurred on peripheral development prior to 01.04.2014 allowable
Income Tax
Income Tax
Expense on Pujas, Functions & related donations at construction sites is allowable
Income Tax
Income Tax
Penalty U/s. 271(1)(c) cannot be levied if AO did not specify grounds on which penalty was imposed
Income Tax
Income Tax
Same income cannot be Taxed Twice offered erroneously in two different years
Income Tax
Income Tax
Non-Chargeability of Interest U/s. 234C leviable on Cash was Seized after the Expiry of Previous Year
Income Tax
Income Tax
In case of Loan, bank rate of country of currency should be adopted for TP ALP calculation
Income Tax
Income Tax
No TDS U/s. 194H on Commission by sub-broker on Security Transactions
Income Tax
Income Tax
CIT cannot exercise Revisionary power u/s 263 merely because he has different opinion on the matter
Income Tax
Income Tax
