ITAT Kolkata
Explore the latest ITAT Kolkata judgments, orders, and appellate decisions on direct tax matters from the Kolkata bench of the Income Tax Appellate Tribunal
![Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Gross-Receipts-taxable-Income-ITAT-taxscan.jpeg "Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]")
Service Tax component not includible in Gross Receipts for Computing Deemed taxable Income u/s 44BBA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that Service tax component not includible in Gross receipts for computing deemed taxable...
![Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/patent-ITAT-taxscan.jpeg "Order that suffers from patent irregularity, cannot be made foundation for subsequent proceedings: ITAT [Read Order]")
![Addition made on personal belief and imagination by AO: ITAT deletes Addition of Rupees One Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Addition-AO-ITAT-taxscan.jpg "Addition made on personal belief and imagination by AO: ITAT deletes Addition of Rupees One Crore [Read Order]")
![Earning Interest Income from Inter-Corporate Deposit is Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/interest-income-Inter-corporate-Deposit-business-income-ITAT-taxscan.jpeg "Earning Interest Income from Inter-Corporate Deposit is Business Income: ITAT [Read Order]")
![Payment made to Non-Resident not having PE in India not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Payment-non-resident-royalty-ITAT-taxscan.jpg "Payment made to Non-Resident not having PE in India not Royalty: ITAT [Read Order]")
No Evidence to Prove Status as Private Beneficiary Trust: ITAT Rejects claim to Tax in Individual Manner [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the claim of the assessee to be taxed individually is not sustainable when no evidence to prove their status as a private...
![No Evidence to Prove Status as Private Beneficiary Trust: ITAT Rejects claim to Tax in Individual Manner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/evidence-private-beneficiary-trust-ITAT-taxscan.jpg "No Evidence to Prove Status as Private Beneficiary Trust: ITAT Rejects claim to Tax in Individual Manner [Read Order]")
No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), of Kolkata bench has held that the claim of Performance Related Pay (PRP) is not sustainable when no documentary evidence was produced to substantiate the...
![No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documentary-evidence-expenditure-ITAT-taxscan.jpg "No Documentary Evidence to substantiate Performance Related Pay as Expenditure, claim not sustainable: ITAT [Read Order]")
Assessing Officer fails to Cross Verify TDS details from Concerned Party: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata has held that the Assessing Officer fails to cross verify Tax Deduction at Source (TDS) details from the concerned party and deletes addition. ...
![Assessing Officer fails to Cross Verify TDS details from Concerned Party: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/AO-TDS-ITAT-taxscan.jpeg "Assessing Officer fails to Cross Verify TDS details from Concerned Party: ITAT deletes Addition [Read Order]")
No Search Conducted on Assessee: ITAT upholds Deletion of Penalty u/s 271AAB on Undisclosed Income [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT), has held that no search was conducted on the assessee and upholds the deletion of penalty under section 271AAB on undisclosed income. The...
![No Search Conducted on Assessee: ITAT upholds Deletion of Penalty u/s 271AAB on Undisclosed Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Assessee-ITAT-Penalty-Undisclosed-Income-taxscan.jpeg "No Search Conducted on Assessee: ITAT upholds Deletion of Penalty u/s 271AAB on Undisclosed Income [Read Order]")
Depreciation on Block of Assets: ITAT directs to allow Depreciation in respect of Closed Units/Non-Functional Undertakings [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT), has been directed to allow depreciation in respect of closed units and non-functional undertakings since depreciation is claimed on the...
![Depreciation on Block of Assets: ITAT directs to allow Depreciation in respect of Closed Units/Non-Functional Undertakings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Block-of-Assets-ITAT-Depreciation-taxscan.jpg "Depreciation on Block of Assets: ITAT directs to allow Depreciation in respect of Closed Units/Non-Functional Undertakings [Read Order]")
![No Addition of Interest on Restructure of Working Capital Cash Credit Loan: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Interest-Working-Capital-Cash-Credit-Loan-ITAT-taxscan.jpg "No Addition of Interest on Restructure of Working Capital Cash Credit Loan: ITAT [Read Order]")
Relief to Tata Medical Centre Trust: Revision Order without mentioning DIN is Void Ab-Initio, rules ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that a revision order passed under section 263 of the Income Tax Act, 1961 without mentioning the DIN number is invalid and...
![Relief to Tata Medical Centre Trust: Revision Order without mentioning DIN is Void Ab-Initio, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Tata-Medical-Centre-Trust-Revision-Order-DIN-Void-Ab-Initio-ITAT-taxscan.jpeg "Relief to Tata Medical Centre Trust: Revision Order without mentioning DIN is Void Ab-Initio, rules ITAT [Read Order]")