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Equal Amount Of Investment In Equity Of Other Entity Was Made Against Credits In Form Of Share Capital & Premium: Kolkata ITAT Justifies Addition U/s 68

Equal Amount Of Investment In Equity Of Other Entity Was Made Against Credits In Form Of Share Capital & Premium: Kolkata ITAT Justifies Addition U/s 68
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Tax Act , Anikesh Banerjee , Judicial Member , Manish Borad , Accountant Member ,

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT

No Addition Is Permitted U/s 68 On Account Of Share Premium Once Taxpayer Has Proved Identity & Creditworthiness Of Share Subscribers: Kolkata ITAT
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Giridhar Dhelia , Kale Khan Mohammed Hanif , Supreme Court , Bombay High Court , Manish Build Wellp Ltd , Delhi High Court , Income Tax , Tax Act , Sanjay Garg , Judicial Member , Manish Borad , Accountant Member , Assessing Officer , Finland Shipping , Kale Khan , Mohammed Hanif , Roshan Di Hatti , Build Well ,

Primary Agricultural Credit Society Entitled To Benefit Section 80P(2)(i) For Providing Credit Facilities For Non-Agricultural Purposes To Its Members: ITAT

The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that Primary Agricultural Credit Society is entitled to benefit under Section 80P(2)(i) of the Income Tax Act for providing credit. ....

West Bengal , Siddarth Agarwal , Agricultural Credit Society , Kolkata Bench , Income Tax Appellate Tribunal , Primary Agricultural Credit Society , Income Tax Act , Rajpal Yadav , Vice President , Manish Borad , Accountant Member , Income Tax , West Bengal Co Operative Societies Act , For Appellant , Credit Society , Ection 80p 2i , Credit Facilities , Ion Agricultural ,

AO Fails To Scrutinize Cash Payments By Assessee Under Lens Of Sec 40A; Indore ITAT Upholds Revisional Interference U/s 263

On finding a lack of inquiry on the part of AO in allowing cash sales, which renders the assessment order erroneous so far as it is prejudicial to the interests of revenue, the Indore ITAT upheld . ....

Anil Khandelwal , Vijay Pal Rao , Judicial Member , Manish Borad , Accountant Member , Income Tax Rules , Indore Itat , Flash Sales , Ssessment Order , Disallowance Us 40a 3 Of The Income Tax Act , R Cit , Section 263 , Rule 6dd Of The Income Tax Rules , Crutiny Assessment ,

Income Tax Exemptions Available To ST Individuals Can't Be Extended To Partnership Firm: ITAT

The Guwahati Bench of the Income Tax Appellate Tribunal (ITAT) has held that the exemption under Section 10(26) of the Income Tax Act has been specifically conferred on members of the Scheduled Tribe. ....

State Of Meghalaya , Khasi Hills , Hotel Centre Point At Shillong , Gauhati High Court , Guwahati Bench , Income Tax Appellate Tribunal , Income Tax Act , Scheduled Tribe , Rajpal Yadav , Vice President , Sanjay Garg , Judicial Member , Manish Borad , Accountant Member , Income Tax , Hotel Centre Point , Khasi Hills Autonomous District , Assessing Officer , Scheduled Tribes , Khasi Tribe , For Petitioner , Income Tax , Partnership Firm ,