Calcutta High Court in a recent judgment has held that expenditure incurred for software development was capital expenditure Case Details: ITA…
In a recent judgment, Calcutta High Court has held that to claim exemption under section 10(22A), existence of a nexus between…
While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given While reversing the order of the…
Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural The deduction u/s 33AB of…
Assessee entitled to interest u/s 244A(1)(b) for excess payment on self assessment tax-Kolkata HC HIGH COURT AT CALCUTTA ITA No.526…
Penalty 271(1)(c) interest on income-tax refund not added to income but disclosed in notes to accounts as contingent income HIGH…
Green tea leaves cess allowed on 100 % composite income before applying Income Tax Rule 8D HIGH COURT AT CALCUTTA…