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Landmark Rulings

ITAT Kolkata — Direct Tax

402 rulings

  1. ITAT Kolkata · 30 Dec 2024
    Kolkata ITAT Upholds Taxpayer Rights: Allows Foreign Tax Credit Claim Despite Delay in Form Submission

    Rahul Anand Vs ADIT CPC

    (2024) TaxCorp(LJ) 34719 (ITAT-KOLKATA)

  2. ITAT Kolkata · 18 Dec 2024
    Kolkata ITAT Rules on Title Transfer, Upholds Assessee’s View on Income Computation under Section 56(2)(x)

    Tamal Kundu Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34691 (ITAT-KOLKATA)

  3. ITAT Kolkata · 25 Nov 2024
    Denial of Foreign Tax Credit Unsustainable Despite Procedural Delays in Form Submission

    Neetu Agarwal Vs ITO

    (2024) TaxCorp(LJ) 34684 (ITAT-KOLKATA)

  4. ITAT Kolkata · 16 Sep 2024
    MAT Provisions Enforced on Liquidating Assessee Without Section 115JB Exemption.

    Industrial Investment Bank of India Limited Vs PCIT

    (2024) TaxCorp(LJ) 34515 (ITAT-KOLKATA) · Section 115JB

  5. ITAT Kolkata · 27 Aug 2024
    Kolkata ITAT Rules in Favor of Assessee: No Undisclosed Assets or Foreign Income Under Black Money Act, 2015

    Akhilesh Singh Vs Joint Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34458 (ITAT-KOLKATA)

  6. ITAT Kolkata · 26 Aug 2024
    Kolkata ITAT Upholds Assessee’s Appeal, Rules Rental Income to be Assessed as Income from House Property

    EMC Projects Pvt. Limited Vs Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34455 (ITAT-KOLKATA)

  7. ITAT Kolkata · 15 Jul 2024
    Kolkata ITAT Quashes Addition of Capital Gains, Holds Rejection of Registered Valuer's Report Illegal

    Manick Chandra Paul Vs DCIT

    (2024) TaxCorp(LJ) 34307 (ITAT-KOLKATA)

  8. ITAT Kolkata · 19 Jun 2024
    Fraudulent Bank Accounts: ITAT Quashes Revision Order, Slams Revenue for Lack of Due Diligence

    Rajesh Kumar Jalan Vs Principal Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34120 (ITAT-KOLKATA) · Section 263

  9. ITAT Kolkata · 13 Jun 2024
    Kolkata ITAT Allows Income Tax Bar Association's Appeal for 80G Exemption Registration, Cites Misapplication of Deadline and Misconstrued Provisions

    Income Tax Bar Association Calcutta Vs Commissioner of Income Tax

    (2024) TaxCorp(LJ) 34092 (ITAT-KOLKATA)

  10. ITAT Kolkata · 24 May 2024
    Kolkata ITAT Holds Assessment Order under Section 147 Invalid Due to Absence of Valid Notice under Section 148 Issued by Jurisdictional AO

    KRISHNA CHANDRA MONDAL VERSUS ACIT, CIR. -23 (1) , HOOGHLY

    (2024) TaxCorp(LJ) 33959 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=111701&Category=ITAT&CategoryType=Zip

  11. ITAT Kolkata · 04 May 2024
    Kolkata ITAT Rules in Favor of Assessee: Entitlement to Interest on Refund from Beginning of AY 2017-18 Due to MAT Credit Set Off; Orders Interest on Unpaid Interest

    SREI Infrastructure Finance Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33831 (ITAT-KOLKATA) · Section 244A

  12. ITAT Kolkata · 14 Feb 2024
    Kolkata Tribunal Declares Reopening of Assessment Under Section 147 Invalid Due to Lack of Independent Application of Mind by AO

    P.L. GOENKA HUF VERSUS INCOME TAX OFFICER, WARD – 29 (4) , KOLKATA

    (2024) TaxCorp(LJ) 33316 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110256&Category=ITAT&CategoryType=Zip

  13. ITAT Kolkata · 02 Feb 2024
    Kolkata Tribunal Upholds TDS Disallowance on Service Job Work Contract for Non-Compliance

    RISING RETAILS PVT. LTD. VERSUS INCOME TAX OFFICER, WARD- 4 (1) , KOLKATA

    (2024) TaxCorp(LJ) 33238 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=110071&Category=ITAT&CategoryType=Zip

  14. ITAT Kolkata · 13 Jan 2024
    ITAT - SC's AUDA Judgment Clarifies Charitable Status for Trade Promotion Activities; ITAT Kolkata Upholds Exemption Under Section 11.

    Indian Chamber of Commerce Vs DCIT

    (2024) TaxCorp(LJ) 33121 (ITAT-KOLKATA) · Section 2(15)

  15. ITAT Kolkata · 06 Jan 2024
    Kolkata Tribunal Upholds CIT(A)'s Deletion of Addition under Section 68, Validates Assessee's Unsecured Loans

    DCIT, C. C-4 (2) , KOLKATA VERSUS ALOM EXTRUSIONS LTD.

    (2024) TaxCorp(LJ) 33076 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109601&Category=ITAT&CategoryType=Zip

  16. ITAT Kolkata · 01 Jan 2024
    Kolkata ITAT Removes Unexplained Loan Addition, Cites Denial of Cross-Examination Rights

    Alom Extrusions Ltd. Vs DCIT

    (2023) TaxCorp(LJ) 33038 (ITAT-KOLKATA) · Section 68

  17. ITAT Kolkata · 12 Dec 2023
    ITAT - Kolkata Tribunal Allows Business Expenditure Claim for Compensation Paid Due to Contractual Non-fulfillment.

    FARSEEN RUBBER INDUSTRIES LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7 (1), KOLKATA

    (2023) TaxCorp(LJ) 32903 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=109073&Category=ITAT&CategoryType=Zip

  18. ITAT Kolkata · 11 Dec 2023
    ITAT - Kolkata ITAT Upholds Disallowances on Reimbursement Claims, Validates One-to-One Expenditure Link Requirement.

    Dey’s Medical (U.P) Pvt. Ltd Vs Deputy Commissioner of Income-Tax

    (2023) TaxCorp(LJ) 32896 (ITAT-KOLKATA) · Section 40(a)(ia)

  19. ITAT Kolkata · 27 Oct 2023
    Kolkata ITAT Annuls Revision Order for DDT Shortfall, Affirms DDT Liability as Independent

    Bijni Dooars Tea Company Ltd Vs Principal Commissioner of Income-tax

    (2023) TaxCorp(LJ) 32616 (ITAT-KOLKATA)

  20. ITAT Kolkata · 26 Oct 2023
    ITAT - Kolkata Tribunal Upholds Penalty for Non-maintenance and Non-auditing of Books of Account.

    SARASWATI GUPTA VERSUS INCOME TAX OFFICER KOLKATA

    (2023) TaxCorp(LJ) 32605 (ITAT-KOLKATA) · https://taxcorp.in/FileOpenDT.aspx?ID=107924&Category=ITAT&CategoryType=Zip

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