Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Capital gain on sale of land covered u/s 50C of Income Tax Act is to be assessed separately
Income Tax
Income Tax
Disallowance of expenditure on mere presumption & assumption is unsustainable
Income Tax
Income Tax
When books of accounts are not maintained, levying penalty u/s 271B for not getting books audited unjustified
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as disallowance of expense doesn’t mean incorrect furnishing of income
Income Tax
Income Tax
Cost of improvement based on valuation report of registered valuer duly allowable
Income Tax
Income Tax
Amount paid for settling property dispute is expenditure absolutely necessary for transfer of property
Income Tax
Income Tax
Once penalty u/s 271AAB applied in search addition, invoking provision of section 115BBE unjustified
Income Tax
Income Tax
No books of accounts to be maintained If Income was offered on Presumptive Basis u/s 44AD
Income Tax
Income Tax
Delayed payment of employee contribution to PF/ ESI beyond the ambit of adjustments u/s 143(1)
Income Tax
Income Tax
Denial of registration u/s 12AB post supply of all desired information unjustified
Income Tax
Income Tax
Disallowance of marketing and survey expenses unsustainable as identity of party is proved
Income Tax
Income Tax
No addition u/s 68 could be sustained if sales were made out of stock-in-trade
Income Tax
Income Tax
Order passed without opportunity to AO to ascertain correct fact is liable to be set aside
Income Tax
Income Tax
