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ITAT Kolkata

AO - Jurisdiction - Limited Scrutiny - Scope of Limited Scrutiny - Violation of CBDT Circular - CBDT Circular - CBDT - ITAT - Income Tax - taxscan
AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]
March 23, 2023
Addition - Creditworthiness - Genuineness of Share Transaction - Share Transaction - Share - Transaction - ITAT - Income Tax - Tax - Taxscan
Addition u/s 68 not valid when assessee proves identity, Creditworthiness and Genuineness of Share Transaction: ITAT [Read Order]
March 22, 2023
Penalty - Assessee - Bonafide - Bonafide Belief - Books of Accounts - Audited - ITAT - Income Tax - Taxscan
Penalty u/s 271B Not Leviable If Assessee was under Bonafide Belief that Books of Accounts Need Not be Audited: ITAT [Read Order]
March 20, 2023
Form - 67 - Conclusion - of - Assessment - ITAT - Tax - Credit - Tanzania - Tax - Liability - TAXSCAN
Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order]
March 18, 2023
Disallowance of EPF - EPF - Income from Tea Plantation Business - Tea Plantation Business - Business Income - ITAT - taxscan
Disallowance of EPF shall be Added while Taxing 40% of Income from Tea Plantation Business as Business Income: ITAT [Read Order]
March 10, 2023
Share Application Money - Share Application - Application Money - Application Money - Loan - Income Tax Act - Income Tax - Tax - Penalty - Taxscan
Accepting of Share Application Money is Not “Loan” u/s 269SS of the Income Tax Act, No Penalty: ITAT [Read Order]
March 6, 2023
Tax Consultant - Tax - Illness - Condone Delay - ITAT - Income Tax - Tax - taxscan
Unavailability of Tax Consultant and Illness of Grandson Not Proved: ITAT Refuses to Condone Delay of 329 Days [Read Order]
March 4, 2023
Income Tax Deduction - Income Tax - Income Tax Deduction Claim - Vague - ITAT - Taxscan
Income Tax Deduction Claim u/s 80IA cannot be denied for Vague and Ambiguous Reasons: ITAT [Read Order]
March 4, 2023
Condone Delay - Notice - ITAT - Appeal - filing of Appeal - Income Tax - Tax - Taxscan
Non-Compliance of Notice and Non-Submission of Details: ITAT Refuses to Condone Delay of 927 Days in filing of Appeal [Read Order]
February 18, 2023
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  • RECENT STORIES
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    • Kidney Failure - Reasonable Cause - Assessment Proceedings - ITAT - Re-Adjudication - Taxscan
    • Kidney Failure a “Reasonable Cause” for Non-Compliance during Assessment Proceedings: ITAT directs Re-Adjudication
    • March 23, 2023
    • The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has while directing re -adjudication observed that kidney failure has a reasonable cause for non-compliance during assessment proceeding. Assessee Sunil Kumar Garg, carrying the business of trading of menthol oil and when the assessment proceedings carried out the assessing officer found that the list of sundry creditors included […]
    • Electricity Load Extension Charges - Expenditure - ITAT - Taxscan
    • Electricity Load Extension Charges Allowable as Expenditure: ITAT
    • March 23, 2023
    • The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that electricity load extension charges are allowable as expenditure. Assessee Tewari Warehousing Co. Pvt. Ltd  is a private limited company engaged in the business of loading, unloading, blending and packing of raw tea. After filing the return assessee’s  Case selected for scrutiny Assessment […]
    • AO - Jurisdiction - Limited Scrutiny - Scope of Limited Scrutiny - Violation of CBDT Circular - CBDT Circular - CBDT - ITAT - Income Tax - taxscan
    • AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]
    • March 23, 2023
    • The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that the Assessing Officer(AO) has exceeded jurisdiction in enquiring the issues beyond scope of limited scrutiny and is in violation of Central Board Direct Tax (CBDT) circular. Assessee Sukhdham Infrastructures LLP  filed return of income on 26.08.2015 disclosing total income of Rs. 2,18,390/-. […]
    • Non Fuel - Fuel - EoUs - EoU - SEZ - Export of Biofuel - Notification - DGFT - taxscan
    • DGFT issues Notification Allowing Export of Biofuel From SEZ/EoUs for Fuel and Non Fuel Purposes
    • March 23, 2023
    • The Export of Biofuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoU) is allowed for Fuel as well as Non-Fuel purposes without any restrictions when generated utilising exclusively imported feed stock, according to the Directorate General of Foreign Trade’s (DGFT) Notification No. 62/2015-2020 issued March 22, 2023. The Central Government henceforth amended Notification No. […]
    All Recent Stories
    • Kidney Failure - Reasonable Cause - Assessment Proceedings - ITAT - Re-Adjudication - Taxscan
    • Kidney Failure a “Reasonable Cause” for Non-Compliance during Assessment Proceedings: ITAT directs Re-Adjudication
    • March 23, 2023
    • The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has while directing re -adjudication observed that kidney failure has a reasonable cause for non-compliance during assessment proceeding. Assessee Sunil Kumar Garg, carrying the business of trading of menthol oil and when the assessment proceedings carried out the assessing officer found that the list of sundry creditors included […]
    • Electricity Load Extension Charges - Expenditure - ITAT - Taxscan
    • Electricity Load Extension Charges Allowable as Expenditure: ITAT
    • March 23, 2023
    • The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that electricity load extension charges are allowable as expenditure. Assessee Tewari Warehousing Co. Pvt. Ltd  is a private limited company engaged in the business of loading, unloading, blending and packing of raw tea. After filing the return assessee’s  Case selected for scrutiny Assessment […]
    • AO - Jurisdiction - Limited Scrutiny - Scope of Limited Scrutiny - Violation of CBDT Circular - CBDT Circular - CBDT - ITAT - Income Tax - taxscan
    • AO Exceeding Jurisdiction in Enquiring Issues Beyond Scope of Limited Scrutiny is in Violation of CBDT Circular: ITAT [Read Order]
    • March 23, 2023
    • The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that the Assessing Officer(AO) has exceeded jurisdiction in enquiring the issues beyond scope of limited scrutiny and is in violation of Central Board Direct Tax (CBDT) circular. Assessee Sukhdham Infrastructures LLP  filed return of income on 26.08.2015 disclosing total income of Rs. 2,18,390/-. […]
    • Non Fuel - Fuel - EoUs - EoU - SEZ - Export of Biofuel - Notification - DGFT - taxscan
    • DGFT issues Notification Allowing Export of Biofuel From SEZ/EoUs for Fuel and Non Fuel Purposes
    • March 23, 2023
    • The Export of Biofuel from Special Economic Zones (SEZ)/ Export Oriented Units (EoU) is allowed for Fuel as well as Non-Fuel purposes without any restrictions when generated utilising exclusively imported feed stock, according to the Directorate General of Foreign Trade’s (DGFT) Notification No. 62/2015-2020 issued March 22, 2023. The Central Government henceforth amended Notification No. […]
    All Top Stories
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