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.
Life membership/ entrance fees is capital receipt
PCIT not entitled to direct AO to initiate penalty proceedings
Litigation expense incurred for possession of asset for conducting business is revenue in nature
ITAT deletes addition for New Electricity Connection charges
Surplus returned from Common contributed Fund cannot be treated as profit
Section 147 Proceeding without reporting reasons for reopening is unsustainable
Addition, without opportunity of cross-examination of witnesses, unjustified
Section 271AAB penalty not valid if AO not mention specific default of assessee
Amendment to Section 36(1)(va) & 43B by Finance Act, 2021 applicable from AY 2021-22
Section 80G(5)(vi) ITAT allows delayed submission of documents due to Covid
Section 263: PCIT cannot comment on issues not forming part of limited scrutiny
Adoption of deemed sale consideration in violation of section 50C(2) unjustified
Section 54F Exemption allowable even if new residential house is purchased in wife’s name
Fresh Reassessment Pending conclusion of first reassessment proceedings is invalid
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.
