Courts: ITAT Jaipur
757 articlesIncome Tax

Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax

Income Tax
Section 50C not apply to property purchased/ sold as business property
Income Tax

Income Tax
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Income Tax

Income Tax
Ex-Parte Order Due to Non-Attendance by consultant: ITAT Remits Matter to AO
Income Tax

Income Tax
Provisions of section 194C applies to work and not for purchase of material
Income Tax

Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax

Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Income Tax

Income Tax
ITAT deletes Section 271(1)(b) Penalty for Notices Sent to Incorrect Address
Income Tax

Income Tax
Section 263 can be invoked for Real Errors & Not to invent or explore errors
Income Tax

Income Tax
AO’s 4% Profit Estimation Without Book Rejection is invalid: ITAT Jaipur
Income Tax

Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Income Tax

Income Tax
Delay in Filing Form 67 Doesn’t Bar Foreign Tax Credit: ITAT Ruling
Income Tax

Income Tax
ITAT imposes Rs. 2,000 Cost for Non-Cooperation in Penalty Appeal
Income Tax

Income Tax
