![CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CPC-CPC-not-within-Jurisdiction-Jurisdiction-Disallow-Deduction-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]")
CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Society's Claim [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the Central Processing Centre (CPC) was not within its jurisdiction to...
![ITAT directs re-adjudication on Ex parte Order passed without Examining Creditworthiness of Share Applicants [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-ITAT-directs-re-adjudication-re-adjudication-Order-Examining-Creditworthiness-income-tax-act-taxscan.jpg "ITAT directs re-adjudication on Ex parte Order passed without Examining Creditworthiness of Share Applicants [Read Order]")
![AO Fails to Follow Procedures to Proceed Reassessment Proceedings under Income Tax Act; issued notices to different PAN Number: ITAT quashes notice u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Fails-to-Follow-Procedures-to-Proceed-Reassessment-Proceedings-Proceed-Reassessment-Proceedings-Income-Tax-Act-notices-to-different-PAN-number-PAN-number-ITAT-quashes-notice-taxscan.jpg "AO Fails to Follow Procedures to Proceed Reassessment Proceedings under Income Tax Act; issued notices to different PAN Number: ITAT quashes notice u/s 148 [Read Order]")
![Â ITAT upholds disallowance made u/s 35(1)(ii) of Income Tax Act towards donation given to School of Human Genetics and Population [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upholds-disallowance-Income-Tax-Act-towards-donation-donation-given-to-School-of-Human-Genetics-and-Population-Income-Tax-Act-School-of-Human-Genetics-and-Population-taxscan.jpg "Â ITAT upholds disallowance made u/s 35(1)(ii) of Income Tax Act towards donation given to School of Human Genetics and Population [Read Order]")
No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench while deleting the ad-hoc disallowance held that no disallowance should be made under Section 37(1) of Income Tax Act, 1961 on site...
![No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/disallowance-Income-Tax-Act-Site-Expenses-Railway-Business-ITAT-deletes-Ad-Hoc-taxscan.jpg "No Disallowance shall be made u/s 37(1) of Income Tax Act on Site Expenses Incurred for Railway Business: ITAT deletes Ad-Hoc Disallowance [Read Order]")
Income Earned by Co-operative Society is eligible for Deduction u/s 80P(2)(a)(i) of Income Tax Act: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the income earned by the co-operative society is eligible for deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961....
![Income Earned by Co-operative Society is eligible for Deduction u/s 80P(2)(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Co-operative-Society-West-Bengal-Co-operative-Societies-Act-Income-Earned-by-Co-operative-Society-taxscan.jpg "Income Earned by Co-operative Society is eligible for Deduction u/s 80P(2)(a)(i) of Income Tax Act: ITAT [Read Order]")
Income from a Partnership Firm having Separate Identity from Partner can't be added together u/s 69A of Income Tax Act: ITAT deletes Addition [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the income from the partnership firm having a separate identity from the partner cannot be added together under Section 69A of...
![Income from a Partnership Firm having Separate Identity from Partner cant be added together u/s 69A of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-from-a-Partnership-Firm-having-Separate-Identity-Income-from-a-Partnership-Firm-Income-Partnership-Firm-Income-Tax-Act-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Income from a Partnership Firm having Separate Identity from Partner cant be added together u/s 69A of Income Tax Act: ITAT deletes Addition [Read Order]")
No Additions can be made u/s 68 of Income Tax Act when the Identities of lenders are Proved and loans are Repaid: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that no additions can be made under Section 68 of the Income Tax Act, 1961 when the identities of the lenders are proved and loans...
![No Additions can be made u/s 68 of Income Tax Act when the Identities of lenders are Proved and loans are Repaid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/of-Income-Tax-Act-Identities-of-lenders-are-Proved-loans-are-Repaid-ITAT-taxscan.jpg "No Additions can be made u/s 68 of Income Tax Act when the Identities of lenders are Proved and loans are Repaid: ITAT [Read Order]")
Deposit Made as a Reserve Amount for Business During Demonetization Period not amount to Unexplained Income: ITAT Deletes Addition [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that deposits made as a reserve amount for the business during the demonetization period do not amount to unexplained income. The...
![Deposit Made as a Reserve Amount for Business During Demonetization Period not amount to Unexplained Income: ITAT Deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Demonetization-Unexplained-Income-Deposit-Made-as-a-Reserve-Amount-for-Business-taxscan.jpg "Deposit Made as a Reserve Amount for Business During Demonetization Period not amount to Unexplained Income: ITAT Deletes Addition [Read Order]")
Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Kolkata Bench directed readjudication due to mismatch found between contract receipts reflected in form 26AS and Income Tax Return. Sandhya Agarwal, the...
![Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mismatch-between-contract-receipts-reflected-in-Form-26AS-and-Income-Tax-Return-Mismatch-between-contract-receipts-Income-Tax-Return-Form-26AS-ITAT-directs-Re-adjudication-taxscan.jpg "Mismatch between contract receipts reflected in Form 26AS and Income Tax Return: ITAT directs Re-adjudication [Read Order]")
Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the disallowance made under section 40(a)(a) of the Income Tax Act,1961 on the ground of...
![Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Income-Tax-Transportation-Charges-Income-Tax-Return-ITAT-taxscan.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]")