Courts: ITAT Kolkata
1,704 articlesIncome Tax

Income Tax
Section 80P: Interest on Surplus Fund invested in Short Term Deposits is Other Income
Income Tax

Income Tax
Section 41(1) includes remission or cessation of any liability by a unilateral act
Income Tax

Income Tax
ITAT not levied penalty on CA Firm for not paying FBT on traveling & conveyance Expenses of Articled Clerks
Income Tax

Income Tax
Imposition of penalty U/s. 271(1)(c) on defective show cause notice without specifying charge against assessee cannot be sustained
Income Tax

Income Tax
Income from Sub-Letting of Property is not Assessable as House Property Income
Income Tax

Income Tax
Penalty for delay in filing Audit Report due to Dispute with Auditor is invalid: ITAT
Income Tax

Income Tax
AO cannot Review his Own Order by invoking Sec 147 of Income Tax Act
Income Tax

Income Tax
Income from Sub-letting of Property is taxable as Other Income
Income Tax

Income Tax
TDS U/s. 194C applies on amount paid under Oral Agreement
Income Tax

Income Tax
S. 269SS: Cash Transactions with Sister-in-Law & Nephew not amounts to Loan
Income Tax

Income Tax
S. 14A disallowance cannot be made merely based on Audit Report
Income Tax

Income Tax
Penalty Notice u/s 274 is invalid if it do not Specify Charge against Assessee and does not Strike out Inappropriate Words
Income Tax

Income Tax
‘Initial intention’ of assessee to decide whether an activity amounts to ‘trading activity’ or ‘investment activity’
Income Tax

Income Tax
