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

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

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the interest paid by the assessee on late deposit of VAT, Service Tax, TDS etc,...

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]

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

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]

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...

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...

Long-Term Employees Benefits Deductible while Computing Book Profit: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the long term employees benefits such as gratuity, leave encashment, ex-gratia & bonus etc., are deductible while...

Firm, not a Shareholder in Pvt Company can’t be Taxed for Deemed Dividend: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that a Firm, which is not a shareholder in a private company cannot be taxed for deemed dividend under Section 2(22)(e) of Income Tax...

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