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
![ITAT quashes Re-Assessment Proceedings against PwC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/PwC-Re-Assessment-ITAT-Taxscan.jpg "ITAT quashes Re-Assessment Proceedings against PwC [Read Order]")
ITAT quashes Re-Assessment Proceedings against PwC [Read Order]
In a Relief to Price Waterhouse & Co ( PwC ), the Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has quashed the re-assessment and held...
![Interest on Late deposit of VAT, Service Tax, TDS are allowable Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Professional-Fee-Business-Expenditure-Taxscan.jpg "Interest on Late deposit of VAT, Service Tax, TDS are allowable Business Expenditure: ITAT [Read Order]")
![Filing of Form 3CB Audit Report with Form 3CD is Sufficient Compliance: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Form-3CB-ITAT-Taxscan.jpg "Filing of Form 3CB Audit Report with Form 3CD is Sufficient Compliance: ITAT deletes Penalty [Read Order]")
![Uniform Allowance to Employees not Taxable as Fringe Benefits: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Fringe-Benefit-Taxscan-1.jpg "Uniform Allowance to Employees not Taxable as Fringe Benefits: ITAT [Read Order]")
![Delay in Filing of TDS due to sudden Resignation of Accountant is ‘Sufficient Cause’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg "Delay in Filing of TDS due to sudden Resignation of Accountant is ‘Sufficient Cause’: ITAT [Read Order]")
![Subsidy received under Technical Upgradation Fund Scheme is Capital Receipt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/VAT-Subsidy-Taxscan.jpg "Subsidy received under Technical Upgradation Fund Scheme is Capital Receipt: ITAT [Read Order]")
![An Old, Non-Habitable House can’t be subject to Tax on Notional Rent basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/Notional-Rent-Taxscan.jpg "An Old, Non-Habitable House can’t be subject to Tax on Notional Rent basis: ITAT [Read Order]")
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...
![Tax payable in India even if Technical Services of Testing is performed outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/Technical-Services-ITAT-Taxscan.jpg "Tax payable in India even if Technical Services of Testing is performed outside India: ITAT [Read Order]")
![Sale of Software not Royalty as per Indo-Ireland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Royalty-ITAT-Taxscan.jpg "Sale of Software not Royalty as per Indo-Ireland DTAA: ITAT [Read Order]")
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...
![80IA(4)(i) Deduction can’t be denied on Ground that assessee deducted TDS under Section 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Weighted-Deduction-Taxscan.jpg "80IA(4)(i) Deduction can’t be denied on Ground that assessee deducted TDS under Section 194C: ITAT [Read Order]")
Income Tax Law does not bar Partners to draw Remuneration from More than One Firms: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the income tax law does not prohibit a partner from drawing remuneration/ salary from more than one partnership firm. During the...
![Income Tax Law does not bar Partners to draw Remuneration from More than One Firms: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/CA-Firm-Remuneration-Taxscan.jpg "Income Tax Law does not bar Partners to draw Remuneration from More than One Firms: ITAT [Read Order]")
![Long-Term Employees Benefits Deductible while Computing Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/04/Employees-Benefits-Leave-Encashment-ITAT-Taxscan.jpg "Long-Term Employees Benefits Deductible while Computing Book Profit: ITAT [Read Order]")