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Kolkata ITAT Confers Retrospective Tax Exemption to Trusts Under Section 12A(2) for Assessment Years Before Grant of Registration, Extends Applicability to Pending Tribunal Proceedings
Sri Sri Jagannath Jew Vs ACIT
(2026) TaxCorp(LJ) 38388 (ITAT-KOLKATA) · Section 12AB
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Kolkata ITAT Invalidates Reassessment Proceedings for Non-Disclosure of Search Materials to Assessee under Section 148A(b)
Piyush Agarwala Vs DCIT
(2026) TaxCorp(LJ) 38313 (ITAT-KOLKATA)
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Kolkata ITAT Affirms Validity of Reassessment Notice under Section 148 Despite Absence of Incriminating Material at Issuance Stage; Clarifies Application of Section 170 in Amalgamation Scenarios
Action Tie-up Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38149 (ITAT-KOLKATA)
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Kolkata ITAT Quashes Section 68 Addition on Share Capital: Upholds Assessee’s Documentary Proof Over Revenue’s Suspicions
Binapani Sales Private Limited Vs ITO
(2026) TaxCorp(LJ) 37990 (ITAT-KOLKATA) · Section 68
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Kolkata ITAT Rules Surcharge Not Applicable on Discretionary Trusts with Income Below Rs. 50 Lakh; Clarifies Interpretation of ‘Maximum Marginal Rate’
Chanda Bharech Beneficiary Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 37825 (ITAT-KOLKATA)
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Kolkata ITAT Rules License Fees from Mall Leasing as 'Income from House Property'; Invalidates Defective 143(2) Notice for Hind Ceramics
Hind Ceramics Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 37696 (ITAT-KOLKATA)
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Kolkata ITAT Quashes Additions on Interest Income and Short-Term Capital Gains, Upholds Consistency Doctrine in Tax Exemption Claims
Assam Infrastructure Financing Authority Vs DCIT
(2026) TaxCorp(LJ) 37664 (ITAT-KOLKATA)
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Kolkata ITAT Invalidates Reassessment for Lack of Independent Application of Mind by PCIT Under Section 151
Kippy Engineering Pvt. Ltd Vs ACIT
(2026) TaxCorp(LJ) 37595 (ITAT-KOLKATA) · Section 151
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ITAT Kolkata Reduces Penalty to 30% under Section 271AAB Due to Authorized Officer’s Procedural Lapses in Search Proceedings
Anurag Kyal Vs ACIT
(2026) TaxCorp(LJ) 37500 (ITAT-KOLKATA) · Section 271AAB
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Kolkata ITAT Holds Employee Not Liable for TDS Non-Deposit by BYJU’S, Directs Credit of Deducted Tax Despite Employer Default
Ajay Kumar Goel Vs DCIT
(2025) TaxCorp(LJ) 37141 (ITAT-KOLKATA)
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Kolkata ITAT Remands Gift Addition for AO’s Re-examination: Distinguishes “Relative” under Section 56(2), Directs Consideration of Section 10(2) Exemption for HUF Gifts
Seema Sureka Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37132 (ITAT-KOLKATA) · Section 56(2)
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Kolkata ITAT Affirms Use of DVO’s FMV for Long-Term Capital Gains, Dismisses Assessee’s Plea on Section 155(15) in Multi-Property Sale
Bimla Devi Agrawal Vs Assessing Officer
(2025) TaxCorp(LJ) 37027 (ITAT-KOLKATA) · Section 155(15)
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Kolkata ITAT Upholds Interest Disallowance on Differential Rates for Related Party Advances Under Section 57(iii)
Raj Kumar Goenka Vs DCIT
(2025) TaxCorp(LJ) 36760 (ITAT-KOLKATA) · Section 57
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Kolkata ITAT Upholds PCIT’s Section 263 Revision for Non-Consideration of Expense Apportionment in Section 80IA Deduction Computation
Shyam Metalics and Energy Ltd Vs ACIT
(2025) TaxCorp(LJ) 36644 (ITAT-KOLKATA) · Section 263
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ITAT Kolkata Rules on Income Classification Under Section 80-IC: Narrow Definition of ‘Derived From’
La Opala RG Ltd Vs DCIT
(2025) TaxCorp(LJ) 35272 (ITAT-KOLKATA) · Section 80IC
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Kolkata ITAT Rules in Favor of Cooperative Agricultural Society, Upholding Deduction Under Section 80P(2)(a)(i)
Gobindapur Panchpota Samabay Vs Income Tax Officer
(2025) TaxCorp(LJ) 34962 (ITAT-KOLKATA)
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Kolkata ITAT Rules on Inapplicability of Section 2(22)(e) for Regular Transactions with Subsidiaries
Merino Industries Ltd Vs DCIT
(2025) TaxCorp(LJ) 34886 (ITAT-KOLKATA) · Section 2(22)(e)
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Kolkata ITAT Rules Out Addition Under Section 56(2)(x), Citing Legislative Timeliness for Assessment Year 2013-14
Kajari Banerjee Vs ITO
(2025) TaxCorp(LJ) 34864 (ITAT-KOLKATA) · Section 56(2)(x)
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Kolkata ITAT Challenges CIT(A) Additions under Black Money Act: Assessee Cleared of Beneficial Interest in Foreign Accounts
Anurag Kejriwal Vs ADIT
(2025) TaxCorp(LJ) 34827 (ITAT-KOLKATA)
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Kolkata ITAT Upholds CIT(A) Ruling, Deleting Black Money Act Additions and Penalties for Assessment Years 2014-15 to 2016-17
Vikash Marda Vs JCIT
(2025) TaxCorp(LJ) 34773 (ITAT-KOLKATA)
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