Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
ITAT deletes section 14A disallowance enhanced by CIT(A)
Income Tax
Income Tax
Monetary Appeal filing limit – Stay does not mean end of Income Tax prosecution
Income Tax
Income Tax
Equalization levy not applicable on person merely acting as conduit
Income Tax
Income Tax
Assessment completed after proper inquiry cannot be reframed without fresh evidence
Income Tax
Income Tax
Self certified copies of documents sufficient for claiming section 12AA exemption
Income Tax
Income Tax
Interest cannot be disallowed if interest free funds exceed interest bearing funds
Income Tax
Income Tax
ITAT upheld addition for cash paid for land not forming part of Agreement value
Income Tax
Income Tax
Change of opinion by AO by requesting CIT to exercise 263 Section jurisdiction is not permitted
Income Tax
Income Tax
ITAT condones Delay in filing Appeal as Assessee was Imprisoned
Income Tax
Income Tax
Income Tax Reassessment without supplying reason is Invalid
Income Tax
Income Tax
Addition of unexplained investment unsustained based on high status/family tradition & Streedhan
Income Tax
Income Tax
No addition if nexus exist between expenses incurred & purpose of business
Income Tax
Income Tax
Section 263 cannot be invoked if assessment order is not erroneous but is prejudicial to Revenue
Income Tax
Income Tax
