Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Section 269SS not applies to Cash Transaction between Close Family Members for giving support & help
Income Tax
Income Tax
Service of notice U/s. 148 by affixture at wrong address is bad in law
Income Tax
Income Tax
Tips paid by bank to casual workers on festive occasion is allowable expense
Income Tax
Income Tax
Addition U/s. 69 for Jewellery duly reflected in Books with evidenced source not sustainable
Income Tax
Income Tax
Law on Exemption for Partners’ Share of Profit in Income of Firm
Income Tax
Income Tax
Commission to Director based on % of Profit is allowable in year of Profit Determination
Income Tax
Income Tax
Franchise fee paid by KKR to BCCI-IPL is revenue expenditure
Income Tax
Income Tax
No penalty for non offering LTCG to Tax due to ignorance of law
Income Tax
Income Tax
Interest income on NPA cannot be recognized unless received
Income Tax
Income Tax
Pre-commencement Interest on advances to contractors is capital receipt
Excise Duty
Excise Duty
No Section 14A Disallowance if investments are business expediency & strategic investments
Income Tax
Income Tax
TDS can be granted only in year in which income on which such TDS is assessable to tax
Income Tax
Income Tax
Kolkata Port Trust is a ‘Local Authority’ for Income Tax Purpose
Income Tax
Income Tax
