Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
Income Tax
Income Tax
Company Is a Separate Legal Entity despite Majority Shareholding / Directorship by Assessee
Income Tax
Income Tax
There cannot be second round of Section 271(1)(b) penalty for same default
Income Tax
Income Tax
Order passed after due application of mind cannot be subjected to proceeding u/s. 263
Income Tax
Income Tax
No penalty on income voluntarily declared in ROI after receipt of section 148 notice
Income Tax
Income Tax
Section 271D cannot be imposed after expiry of larger period of limitation
Income Tax
Income Tax
Registration under 12AA granted as activities carried are not in nature of trade, commerce or business
Income Tax
Income Tax
ITAT allows Appeal filed manually but not electronically due to Technical issues
Income Tax
Income Tax
Addition unsustainable as SCN issued by DRI lacks jurisdiction
Income Tax
Income Tax
Rs. 20000 Limit under section 269SS & 269T is person wise
Income Tax
Income Tax
Once penalty for non-maintenance of books is levied then penalty for not getting books audited not leviable
Income Tax
Income Tax
Penalty for not getting books audited not leviable once penalty for non-maintenance of books levied
Income Tax
Income Tax
Employee of Malviya Institute Jaipur being a Government employee is entitled for exemption u/s 10(10AA)
Income Tax
Income Tax
