Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
No section 271D Penalty on wife for receiving money from husband for purchase of family property
Income Tax
Income Tax
‘Sufficient cause’ should be liberally interpreted for condonation of delay
Income Tax
Income Tax
Section 43CA applies when a registered document is executed
Income Tax
Income Tax
AO cannot confirm addition merely based on AIR information
Income Tax
Income Tax
Recovery in cash from Sundry Debtors duly examined by AO- Assumption of jurisdiction u/s 263 by PCIT invalid
Income Tax
Income Tax
ITAT quashes section 147/148 proceeding as reasons to believe not existed anymore
Income Tax
Income Tax
Large share premium: CIT cannot initiate proceedings to start fishing & roving enquiries
Income Tax
Income Tax
S. 56(2)(vii)(b)(ii) cannot be applied prior to A.Y. 2014-15; allotment letter constituted a complete agreement
Income Tax
Income Tax
ITAT directs CIT(A) to admit additional evidences
Income Tax
Income Tax
Mere conviction under N.I. Act cannot lead to presumption of contravention of Section 269SS provisions
Income Tax
Income Tax
No reassessment merely for Loan Advancement or Non filing of ITR
Income Tax
Income Tax
ITAT deletes addition as AO was not clear on taxability of transaction
Income Tax
Income Tax
C.O. cannot be dismissed for dismissal of Revenue’s appeal on account of low effect
Income Tax
Income Tax
