Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxNon-Examination of Head Office Expense Allocation in S. 80-IA Claims Makes Assessment...

Non-Examination of Head Office Expense Allocation in S. 80-IA Claims Makes Assessment Erroneous: Calcutta HC

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Calcutta High Court has upheld the Principal Commissioner of Income Tax’s decision to revise assessments holding that the Assessing Officer (AO) failed to examine the allocation of common Head Office expenses while computing profits eligible for deduction under Section 80-IA. The bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar dismissed three appeals filed…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

KPS Legal Partner Alleges ₹2.5 Crore Diversion, Forged Firm Documents; Seeks Court Direction for FIR

A partner of Navi Mumbai law firm KPS Legal has approached a magistrate seeking...

KPS Legal Office Dispute: FIR Filed After Lawyer Alleges He Was Locked Out of Shared Navi Mumbai Office

Police have registered an FIR after a lawyer alleged that two people with whom...

GST Recovery After Tribunal Appeal: Orissa High Court Bars Further Action Until Plea to Withdraw DRC-13 Is Decided

The Orissa High Court has directed the tax authorities to consider a taxpayer’s request...

Service Tax Demand Sent to Bank Before Cut-Off Date Qualifies as “Quantified” Under Sabka Vishwas Scheme: Bombay High Court

The Bombay High Court has held a written recovery notice stating a service tax...

More like this

KPS Legal Partner Alleges ₹2.5 Crore Diversion, Forged Firm Documents; Seeks Court Direction for FIR

A partner of Navi Mumbai law firm KPS Legal has approached a magistrate seeking...

KPS Legal Office Dispute: FIR Filed After Lawyer Alleges He Was Locked Out of Shared Navi Mumbai Office

Police have registered an FIR after a lawyer alleged that two people with whom...

GST Recovery After Tribunal Appeal: Orissa High Court Bars Further Action Until Plea to Withdraw DRC-13 Is Decided

The Orissa High Court has directed the tax authorities to consider a taxpayer’s request...