Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Only Profit Element in Sale can be treated as income not the Entire sale consideration
Income Tax
Income Tax
ITAT deletes Addition towards ESI and PF paid before Income Tax Return due date
Income Tax
Income Tax
ESIC & PF paid before due date of filing income tax return allowable till AY 2020-21
Income Tax
Income Tax
ITAT deletes 25% addition for jewellery made by CIT(A) without any rational basis
Income Tax
Income Tax
Depreciation being a statutory allowance and hence cannot be restricted on the basis of personal use
Income Tax
Income Tax
Section 36(1)(va)/43B amended by Finance Act 2021 applicable from 01.04.2021
Income Tax
Income Tax
Amended provisions related to deduction for ESI/PF applicable from AY 2021-22
Income Tax
Income Tax
Amendment to Section 36(1)(va) by Finance Act, 2021 applies to AY 2021-22 & subsequent AYs
Income Tax
Income Tax
CIT sanction without application of judicious mind is invalid- section 151
Income Tax
Income Tax
ITAT deletes addition for cash deposit bank as same were duly explained by Assessee
Income Tax
Income Tax
ITAT denies Section 54F exemption on 3 properties situated in different parts of City
Income Tax
Income Tax
Reopening of assessment u/s 147 without tangible material is unsustainable in law
Income Tax
Income Tax
Books cannot be rejected by AO for mere decline in gross profit
Income Tax
Income Tax
