Courts: ITAT Jabalpur
Find latest ITAT Jabalpur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Exemption u/s 54F not admissible towards purchase of plot of land
Amended provisions of Section 154 cannot be applied with retrospective effect
Section 263 revision valid on absence or lack of enquiry
Conflicting judicial opinion – No adjustment U/s. 154 can be made
AO cannot refer matter to DVO without rejecting Books of Accounts
Mere Technical Approval under Section 153D without deep Verification by JCIT renders Assessment Void
Section 153A Assessment invalid if No independent application of mind by JCIT before granting section 153D approval
Service Tax paid through Banking Channel cannot be deemed as Unexplained
Sec. 68 Unexplained Credit can only be added to taxable income of AY in which it occurs
Installation, commissioning or assembling services being part of composite supply contract covered by specific article on PE of DTAA & not general article on FTS
Allowability of interest expenditure on borrowed funds
ITAT Jabalpur judgments and orders concern appeals arising under the Income-tax Act and provide guidance on various direct tax controversies. This page compiles case laws involving assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties and procedural issues. Taxpayers, Chartered Accountants, advocates and other professionals can use this dedicated category to find ITAT Jabalpur decisions relevant to their matters. TaxGuru maintains the collection with Tribunal judgments and orders published on the website for convenient income-tax research and reference.
