Courts: ITAT Jaipur
Find latest ITAT Jaipur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.
Covid 19 & mere 2 days to reply notice is reasonable cause: Section 271(1)(b) deleted
Matter resorted back to prove genuineness of activities via-a-vis application for registration u/s 12AB
Invocation of section 263 unjustified as order passed after considering information
Section 50C not apply to property purchased/ sold as business property
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Ex-Parte Order Due to Non-Attendance by consultant: ITAT Remits Matter to AO
Provisions of section 194C applies to work and not for purchase of material
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Reassessment of income other than income for which AO had formed a reason is unjustified
ITAT deletes Section 271(1)(b) Penalty for Notices Sent to Incorrect Address
Section 263 can be invoked for Real Errors & Not to invent or explore errors
AO’s 4% Profit Estimation Without Book Rejection is invalid: ITAT Jaipur
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Delay in Filing Form 67 Doesn’t Bar Foreign Tax Credit: ITAT Ruling
ITAT Jaipur judgments and orders cover numerous issues arising in income-tax assessments and appeals. This page brings together Tribunal decisions relating to additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, businesses, Chartered Accountants, advocates and consultants can use this collection to research ITAT Jaipur case laws and locate precedents relevant to their disputes. TaxGuru provides access to recent and significant earlier ITAT Jaipur decisions published on the website, helping readers follow developments in direct tax jurisprudence.
