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.
Order passed without opportunity to AO to ascertain correct fact is liable to be set aside
Section 43CA(4) not applicable to sell agreement executed before 01.04.2013
Condonation of delay based on sympathy/ benevolence not grantable
Show cause notice issued in routine manner cannot be considered a valid notice
Order passed after due application of mind cannot be subjected to section 263 proceeding
Section 263 cannot be invoked to correct section under which penalty is leviable
Addition of unexplained investment deleted in absence of substantive evidence
Amount of bogus donation not deductible u/s 35(1)(ii)
Rejection of books of accounts based on insignificant defects is unjustifiable
Non-reflection of intimation u/s 143(1) on tax portal invalids the consequent grievance
Benefit u/s 11 available as assessee not driven from primary objective
Disallowance of Foreign Tax Credit for delay in filing of Form 67 is untenable
Addition based on PEN drive data without checking its veracity is unsustainable
Section 271F penalty not applicable if Income was below taxable limit
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.
