NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal).
The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.The bench of Justice Surya.
The Calcutta High Court has held that if the share application money is neither a loan nor a deposit, then neither Section 269SS nor 269T of the Income Tax Act, 1961 shall apply. Consequently, no.
NOMINAL INDEXM/s Fullerton India Credit Company Limited vs Ms Manju Khati 2024 LiveLaw (Cal) 79United Machinery & Appliances v. Greaves Cotton Limited 2024 LiveLaw (Cal) 86Ram Asheesh Yadav v. Union.
The Calcutta High Court has held that payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act, 1961.The bench of.