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.
Employee of Malviya Institute Jaipur being a Government employee is entitled for exemption u/s 10(10AA)
Non-compliance inspite of repeated notices led to gross negligence hence cost of Rs. 2,000/- imposed
Capital gain on sale of land covered u/s 50C of Income Tax Act is to be assessed separately
Disallowance of expenditure on mere presumption & assumption is unsustainable
When books of accounts are not maintained, levying penalty u/s 271B for not getting books audited unjustified
Penalty u/s 271(1)(c) not leviable as disallowance of expense doesn’t mean incorrect furnishing of income
Cost of improvement based on valuation report of registered valuer duly allowable
Amount paid for settling property dispute is expenditure absolutely necessary for transfer of property
Once penalty u/s 271AAB applied in search addition, invoking provision of section 115BBE unjustified
No books of accounts to be maintained If Income was offered on Presumptive Basis u/s 44AD
Delayed payment of employee contribution to PF/ ESI beyond the ambit of adjustments u/s 143(1)
Denial of registration u/s 12AB post supply of all desired information unjustified
Disallowance of marketing and survey expenses unsustainable as identity of party is proved
No addition u/s 68 could be sustained if sales were made out of stock-in-trade
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.
