Income Tax Judgements

Crystal Commodeal Pvt. Ltd., , Kolkata ITO, Ward - 9(3) , Kolkata

Guest 06 March 2021 at 17:38

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-16, Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

Posted in Income Tax | 141 Views

Interpretation of the term “other institutions” appearing in Section 10(22) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Both these appeals filed by the assessee are directed against separate but identical orders of the Learned Commissioner of Income Tax (Appeals)-25, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06.

Posted in Income Tax | 123 Views

Upholding the claim of the assessee for exemption u/s 10(23C)(iiiae) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Posted in Income Tax | 148 Views

AO cannot make an addition if the assessee has produced all relevant GST and Billing documents

Guest 06 March 2021 at 17:38

This is an appeal preferred by the assessee against the order of the Ld.CIT(A)-8, Kolkata dated 16.09.2020 for AY 2007-08.

Posted in Income Tax | 159 Views

Decision made without giving a proper opportunity to the assessee is against the principles of natural justice, says ITAT

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-Siliguri, dated 19.09.2019 for A.Y. 2013-14.

Posted in Income Tax | 84 Views

Rectification of defect in the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal.

Guest 06 March 2021 at 17:38

The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.

Posted in Income Tax | 96 Views

Assessee directed to be more diligent and to file all documents before Ld. CIT(A) to pursue the appeal as per law.

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-6, Kolkata, dated 22.10.2018 for A.Y. 2015-16.

Posted in Income Tax | 66 Views

ITO, M/S Agili Software Enterprises PVT LTD,

Guest 03 March 2021 at 13:31

This appeal at the instance of Revenue and Cross Objection preferred by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-V, Bangalore Dt.1.3.2013. The relevant Assessment Year is 2005-06.

Posted in Income Tax | 118 Views

A.O.allows deduction of proportionate cost, administrative and other expenses, if A.O. proposes to assess interest income earned from bank deposits.

Guest 03 March 2021 at 13:31

Both the appeals filed by the assessee are directed against the common order dated 12.06.2019 passed by Ld CIT(A), Mangaluru and they relate to the assessment year 2015-16 and 2016-17. Sincecertain common issues are urged in these two appeals, both t

Posted in Income Tax | 177 Views