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Landmark Rulings

ITAT Kolkata — Direct Tax

444 rulings

  1. ITAT Kolkata · 14 May 2025
    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

  2. ITAT Kolkata · 20 Mar 2025
    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)

  3. ITAT Kolkata · 27 Feb 2025
    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)

  4. ITAT Kolkata · 20 Feb 2025
    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)

  5. ITAT Kolkata · 11 Feb 2025
    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)

  6. ITAT Kolkata · 22 Jan 2025
    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)

  7. 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)

  8. 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)

  9. 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)

  10. 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

  11. 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)

  12. 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)

  13. 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)

  14. 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

  15. 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)

  16. 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

  17. 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

  18. 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

  19. 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

  20. 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)

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