ITAT Kolkata Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Kolkata

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

Addition can’t be sustained on the basis of Statements: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal - ITAT, Kolkata bench has held that an addition under section 68 of the Income Tax Act, 1961 cannot be sustained on...

No Addition on Share Premium If Shares were allotted under a Barter System: ITAT [Read Order]

ITAT quashes Re-Assessment Proceedings against PwC [Read Order]

Interest on Late deposit of VAT, Service Tax, TDS are allowable Business Expenditure: ITAT [Read...

Filing of Form 3CB Audit Report with Form 3CD is Sufficient Compliance: ITAT deletes Penalty [Read...

Uniform Allowance to Employees not Taxable as Fringe Benefits: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the uniform allowance to the employees is not taxable as fringe benefits under the Income Tax Act, 1961. The assessee...

Delay in Filing of TDS due to sudden Resignation of Accountant is ‘Sufficient Cause’: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the delay in filing of TDS return because of the sudden resignation of the assessees accountant would constitute ‘sufficient...

Subsidy received under Technical Upgradation Fund Scheme is Capital Receipt: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the subsidy received under the technical upgradation fund (TUF) scheme is the capital receipt and therefore, no income tax...

An Old, Non-Habitable House can’t be subject to Tax on Notional Rent basis: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that notional rent cannot be applied to determine house property income towards an old non-habitable house which is not capable...

Tax payable in India even if Technical Services of Testing is performed outside India: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that tax payable for technical services of testing is performed outside the country if the results of testing are used in India. The...

Sale of Software not Royalty as per Indo-Ireland DTAA: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT), has held that the sale of the software would not constitute ‘royalty’ as per the Double Taxation Avoidance Agreement (DTAA) between India...

80IA(4)(i) Deduction can’t be denied on Ground that assessee deducted TDS under Section 194C: ITAT [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) in the case of Porel Dass Water and Effluent Control Pvt. Ltd, v ITO held that the assessee cannot be a denied S. 80IA(4)(i) deduction on...

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