Courts: Kolkata High Court
21 articlesIncome Tax

Income Tax
Income from business of letting of property taxable as Business Income
Income Tax

Income Tax
Appellate order passed without reasons for conclusions Not Valid
Service Tax

Service Tax
Drawings / designs expressed on a media is classified as good Under Excise / Custom tariff so not liable to service tax
Income Tax

Income Tax
Supply of food and beverage, in sealed containers to international airlines leaving India, amounts to exports within the meaning of Sec 80HHC
Income Tax

Income Tax
When the disputed issue is decided by the Apex Court, the proceeding initiated u/s 263, against the deduction wrongly claimed by the assessee and allowed by the AO, cannot be said to be an invalid stating that there were two opinions available
Income Tax

Income Tax
Assessee can claim lower of depreciation or business loss as claimed in the books of account for the preceding year while computing book profits u/s 115J
Income Tax

Income Tax
