Courts: ITAT Jaipur
757 articlesIncome Tax

Income Tax
Condonation of delay based on sympathy/ benevolence not grantable
Income Tax

Income Tax
Show cause notice issued in routine manner cannot be considered a valid notice
Income Tax

Income Tax
Order passed after due application of mind cannot be subjected to section 263 proceeding
Income Tax

Income Tax
Section 263 cannot be invoked to correct section under which penalty is leviable
Income Tax

Income Tax
Addition of unexplained investment deleted in absence of substantive evidence
Income Tax

Income Tax
Amount of bogus donation not deductible u/s 35(1)(ii)
Income Tax

Income Tax
Rejection of books of accounts based on insignificant defects is unjustifiable
Income Tax

Income Tax
Non-reflection of intimation u/s 143(1) on tax portal invalids the consequent grievance
Income Tax

Income Tax
Benefit u/s 11 available as assessee not driven from primary objective
Income Tax

Income Tax
Disallowance of Foreign Tax Credit for delay in filing of Form 67 is untenable
Income Tax

Income Tax
Addition based on PEN drive data without checking its veracity is unsustainable
Income Tax

Income Tax
Section 271F penalty not applicable if Income was below taxable limit
Income Tax

Income Tax
ITAT imposes cost on Assessee for Casual & Cavalier Attitude of Assessee
Income Tax

Income Tax
