Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
PCIT not entitled to direct AO to initiate penalty proceedings
Income Tax
Income Tax
Litigation expense incurred for possession of asset for conducting business is revenue in nature
Income Tax
Income Tax
ITAT deletes addition for New Electricity Connection charges
Income Tax
Income Tax
Surplus returned from Common contributed Fund cannot be treated as profit
Income Tax
Income Tax
Section 147 Proceeding without reporting reasons for reopening is unsustainable
Income Tax
Income Tax
Addition, without opportunity of cross-examination of witnesses, unjustified
Income Tax
Income Tax
Section 271AAB penalty not valid if AO not mention specific default of assessee
Income Tax
Income Tax
Amendment to Section 36(1)(va) & 43B by Finance Act, 2021 applicable from AY 2021-22
Income Tax
Income Tax
Section 80G(5)(vi) ITAT allows delayed submission of documents due to Covid
Income Tax
Income Tax
Section 263: PCIT cannot comment on issues not forming part of limited scrutiny
Income Tax
Income Tax
Adoption of deemed sale consideration in violation of section 50C(2) unjustified
Income Tax
Income Tax
Section 54F Exemption allowable even if new residential house is purchased in wife’s name
Income Tax
Income Tax
Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid
Income Tax
Income Tax
