Judgements and Orders, Supreme Court and High courts of India

Regent Motors Private Limited , Kolkata I.T.O.,Ward-7(2), Kolkata

Guest 06 March 2021 at 17:38

This appeal preferred by the assessee is against the order of Ld. CIT(A)-3, Kolkata dated 24.06.2019 for AY 2012-13.

Posted in Income Tax | 141 Views

Resolution plan filed by the corporate debtors has been approved by the COC under the provision of section 31(1) of the IBC, 2016

Guest 06 March 2021 at 17:38

The appeal preferred by the revenue and the Cross Objection preferred by the assessee are against the order of Ld. CIT(A)-1, Kolkata dated 15.09.2014 for AY 2010-11.

Posted in Income Tax | 143 Views

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 | 152 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

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 | 155 Views

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

Guest 06 March 2021 at 17:38

Posted in Income Tax | 134 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 | 170 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 | 92 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 | 110 Views