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
![Income Tax: Computation of Books Profit invalid where Gross Taxable Income and Total income are Nil, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Computation-of-Books-Profit-Gross-Taxable-Income-Total-income-ITAT-Taxscan.jpeg "Income Tax: Computation of Books Profit invalid where Gross Taxable Income and Total income are Nil, rules ITAT [Read Order]")
Income Tax: Computation of Books Profit invalid where Gross Taxable Income and Total income are Nil, rules ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) has held that the computation of Books Profit under section 115JB of the Income Tax Act...
![Staff Recruitment Expenses incurred by Hotel allowable as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Staff-Recruitment-Expenses-Hotel-Business-Expenditure-ITAT-Taxscan.jpg "Staff Recruitment Expenses incurred by Hotel allowable as Business Expenditure: ITAT [Read Order]")
![Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Scrutiny-assessment-valid-notice-omission-issue-notice-curable-defect-ITAT-Taxscan.jpeg "Scrutiny Assessment can’t be framed in absence of a Valid Notice, omission to issue notice, not a curable defect: ITAT [Read Order]")
![ITAT allows Deduction u/s 80IA to a Developer paid by Government [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Deduction-80IA-developer-Government-Taxscan.jpg "ITAT allows Deduction u/s 80IA to a Developer paid by Government [Read Order]")
![ITAT deletes Addition made on account of Transport Subsidy, Power Subsidy, and Interest Subsidy [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-Transport-Subsidy-Power-Subsidy-Interest-Subsidy-taxscan.jpg "ITAT deletes Addition made on account of Transport Subsidy, Power Subsidy, and Interest Subsidy [Read Order]")
Relief to Sushila Birla Memorial Institute: ITAT allows exemption u/s 10(23C)(iiiae) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench in a relief to Sushila Birla Memorial Institute allowed exemption under section 10(23C)(iiiae) of Income Tax Act. The assessee, Sushila...
![Relief to Sushila Birla Memorial Institute: ITAT allows exemption u/s 10(23C)(iiiae) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Sushila-Birla-Memorial-Institute-ITAT-exemption-Income-Tax-Act-Taxscan.jpg "Relief to Sushila Birla Memorial Institute: ITAT allows exemption u/s 10(23C)(iiiae) of Income Tax Act [Read Order]")
Genuineness of Transactions can't be doubted since All Payments were made through Banking Channel: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench deleted the addition as all payments made through the banking channel. The assessee, M/s. Sreeleathers had filed return of income disclosing...
![Genuineness of Transactions cant be doubted since All Payments were made through Banking Channel: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Genuineness-of-Transactions-All-Payments-Banking-Channel-ITAT-Taxscan.jpeg "Genuineness of Transactions cant be doubted since All Payments were made through Banking Channel: ITAT deletes Addition [Read Order]")
CIT(A) justified in deleting addition of Rs.10 lacs incurred on account of Undisclosed Expenses, not reflected in Books of Account: ITAT
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that CIT(A) was justified in deleting the addition of Rs.10 lacs incurred on account of undisclosed expenses, not reflected in the books...
![Income from Holiday Homes taxable as ‘Other Income’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/home.jpg "Income from Holiday Homes taxable as ‘Other Income’: ITAT [Read Order]")
![ITAT quashes Income Tax proceedings against Bata India [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/bata-india.jpg "ITAT quashes Income Tax proceedings against Bata India [Read Order]")
Lockdown Period should be excluded from 90 Days Period to pronounce Tribunal Order, says ITAT [Read Order]
Dealing with an issue of delay in pronouncing order by the Income Tax Appellate Tribunal (ITAT), the Kolkata bench has held that since such delay was occurred due to lockdown because of COVID-19...
![Lockdown Period should be excluded from 90 Days Period to pronounce Tribunal Order, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/WhatsApp-Image-2020-05-29-at-1.08.25-PM.jpeg "Lockdown Period should be excluded from 90 Days Period to pronounce Tribunal Order, says ITAT [Read Order]")
Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]
The High Court of Calcutta held that the delay of 586 days in filing an appeal by the Department without explanation would amount to condoning the utter failure or negligence on the part of the Income...
![Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Calcutta-High-Court-Calcutta-HC-Income-Tax-Appeal-Taxscan.jpg "Delay of 586 Days in filing Appeal shows Negligence of Income Tax Department: Calcutta HC [Read Order]")