Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Capital contribution by partner in cash- No violation of section 269SS
Income Tax
Income Tax
Section 54EC exemption cannot be claimed on Sale consideration of Property seized by IT Dept.
Income Tax
Income Tax
TDS u/s 194H not deductible on Cash Discounts to Customers for Bulk purchase of Goods
Income Tax
Income Tax
Set off of unabsorbed business losses against capital income arising through slump sale allowable
Income Tax
Income Tax
Penalty u/s. 271AAB is not mandatory and is discretionary
Income Tax
Income Tax
Tax on interest on Security deposit with government linked with construction of Power Plant
Income Tax
Income Tax
Respondent in an appeal before Tribunal cannot seek any further or more relief than what had been granted to him by CIT(A)
Income Tax
Income Tax
No Penalty U/s. 271E on conversion of the loan into equity
Income Tax
Income Tax
TDS U/s. 195 not deductible on Payment of commission to non-resident if No operations of foreign agent carried on in India
Income Tax
Income Tax
Even Part Performance is ‘Transfer’ for attracting Capital Gain
Income Tax
Income Tax
Penalty U/s. 271(1)(c) not sustainable on failure of AO to strike off inappropriate words in show-cause notice U/s. 274
Income Tax
Income Tax
Expense of Corporate Membership of Director is allowable Expenditure
Income Tax
Income Tax
Addition in the hand of company cannot be made for items belonging to directors which was duly proved with Supporting Evidences
Income Tax
Income Tax
