Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Amended provisions of Section 43B r.w.s. 36(1)(va) are not retrospective
Income Tax
Income Tax
ITAT allows Section 12AA registration to entity developing training & research centre to facilitate skill development
Income Tax
Income Tax
ITAT deletes addition for difference in 26AS & book & surprised with addition by choose & pick
Income Tax
Income Tax
Interest income on FDR for business purposes is ‘Business Income’
Income Tax
Income Tax
Non-compliance due to change in Address- ITAT deletes section 271(1)(b) Penalty
Income Tax
Income Tax
Section 271(1)(c) Penalty not applicable for addition under 50C
Income Tax
Income Tax
Provision of section 56(2)(vii)(b) not invocable on purchase of agricultural land
Income Tax
Income Tax
Section 56(2)(viii)(c)(ii) not applies to money/ property received from close relatives
Income Tax
Income Tax
TDS not deductible on services rendered outside India by Non-Residents
Income Tax
Income Tax
ITAT condones 4 Years delay in filing Section 154 Rectification Application
Income Tax
Income Tax
ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly
Income Tax
Income Tax
AO cannot impose penalty without proving concealment by assessee
Income Tax
Income Tax
ITAT deletes section 272A(1)(c) penalty for default due to Ignorance of law
Income Tax
Income Tax
