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
![TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Kolkata-TPO-Transfer-pricing-officer-Income-tax-news-TAXSCAN.jpg "TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]")
TPO’s Rejection of CUP Analysis Despite DRP Directions: ITAT Deletes Transfer Pricing Adjustment [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) deleted the transfer pricing adjustment after Transfer Pricing Officer (TPO)’s rejection of...
![ITAT deletes Addition for Intra-Group Services, Citing Consistency with Earlier Rulings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Intra-Group-Services.jpg "ITAT deletes Addition for Intra-Group Services, Citing Consistency with Earlier Rulings [Read Order]")
![Incorrect Deduction in Leave Encashment Disallowance: ITAT Remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Incorrect-Deduction-Leave-Encashment-Disallowance-ITAT-ITAT-Remands-Matter-Remands-Matter-taxscan.jpg "Incorrect Deduction in Leave Encashment Disallowance: ITAT Remands Matter to AO [Read Order]")
![ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Sets-CITA-Order-Tribe-Doctor-Exemption-Claim-Eligibility-Misinterpretation-Exemption-Claim-Over-Eligibility-Misinterpretation-taxscan.jpg "ITAT Sets Aside CIT(A) Order on Scheduled Tribe Doctor’s S.10(26) Exemption Claim Over Eligibility Misinterpretation [Read Order]")
![Disallowance of Rs. 2.97 Crore as Bogus Expenditure u/s 69C: ITAT Upholds 10% Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/bogusexpenditure.jpg "Disallowance of Rs. 2.97 Crore as Bogus Expenditure u/s 69C: ITAT Upholds 10% Disallowance [Read Order]")
![Ex-Parte Orders Due to Accountant’s Unnotified Exit: ITAT Remands Case to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Ex-Parte-Orders-Due-to-Accountants-ITAT-Remands-Case-AO-TAXSCAN.webp "Ex-Parte Orders Due to Accountant’s Unnotified Exit: ITAT Remands Case to AO [Read Order]")
Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) recently dismissed an appeal filed with a delay of 2655 days, maintaining that the onus for ensuring timely filing of appeal does not lie...
![Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Kolkata-ITAT-on-delayed-appeal-filing-delayed-appeal-filing-TAXSCAN.jpg "Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]")
CESTAT quashes Demand Order on Lack of Evidence against Clandestine Clearance Allegations, slashes Penalty on Directors
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the demand of Rs. 53,38,184 on account of clandestine clearance. The tribunal also reduced...
ITAT Sets Aside CIT(A) Order for Non-Consideration of Merits and Non-Exemption of Advance Tax Payment [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Kolkata Bench has set aside the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, for failing to consider the merits of...
![ITAT Sets Aside CIT(A) Order for Non-Consideration of Merits and Non-Exemption of Advance Tax Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Kolkata-Income-Tax-Appellate-Tribunal-CITA-TAXSCAN.jpg "ITAT Sets Aside CIT(A) Order for Non-Consideration of Merits and Non-Exemption of Advance Tax Payment [Read Order]")
CESTAT allows Cenvat Credit on Capital Goods Used for Both Dutiable and Exempted Products [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the eligibility of Cenvat Credit on capital goods used for the manufacture of both dutiable and exempted...
![CESTAT allows Cenvat Credit on Capital Goods Used for Both Dutiable and Exempted Products [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Cenvat-Credit-Cenvat-Credit-on-Capital-Goods-Capital-Goods-Exempted-Products-CESTAT-allows-Cenvat-Credit-taxscan.jpg "CESTAT allows Cenvat Credit on Capital Goods Used for Both Dutiable and Exempted Products [Read Order]")
![ITAT quashes Reassessment Due to Vague Reasons and Lack of Jurisdiction for New Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Quashes-Reassessment-Due-Vague-Reasons-and-Lack-of-Jurisdiction-Lack-of-Jurisdiction-Lack-of-Jurisdiction-for-New-Additions-Jurisdiction-for-New-Additions-taxscan.jpg "ITAT quashes Reassessment Due to Vague Reasons and Lack of Jurisdiction for New Additions [Read Order]")
ITAT Quashes Reopening based on Investigation Wing’s Information without Independent Verification, Holds Invalid [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reopening of assessment under Section 147 of the Income Tax Act, 1961, ruling that reassessments based purely on external...
![ITAT Quashes Reopening based on Investigation Wing’s Information without Independent Verification, Holds Invalid [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/itat-3.jpg "ITAT Quashes Reopening based on Investigation Wing’s Information without Independent Verification, Holds Invalid [Read Order]")