Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Addition for Bonus shares – Section 56(2)(vii)- ITAT explains Law
Income Tax
Income Tax
Differential Sales Tax paid for non-deposit of forms is allowable as deduction
Income Tax
Income Tax
In case of unaccounted sales only profit therefrom can be taxed
Income Tax
Income Tax
Income already disclosed under PMGKY, 2016 cannot be treated as Unexplained Income u/s 68
Income Tax
Income Tax
AO cannot treat Share Premium as Bogus without proper investigation
Income Tax
Income Tax
Section 271(1)(c) penalty cannot be levied on additions based on estimate
Income Tax
Income Tax
Amount taxed in the head of related entities, cannot be taxed in the hand of Appellant
Income Tax
Income Tax
Invocation of Section 263 to initiate Penalty proceeding not sustainable when addition itself deleted by ITAT
Income Tax
Income Tax
ITAT condones delay due to misplacement of Order by tax consultant
Income Tax
Income Tax
Interest cannot be disallowed for advance made for Business Purpose
Income Tax
Income Tax
No Rejection of Claim u/s 10(23C) if CIT(E) failed to establish that Assessee Existed for Purposes of Profit
Income Tax
Income Tax
Validity of Addition solely based on section 132(4) search statement
Income Tax
Income Tax
No penalty for not maintaining books – Calculation of Turnover from Derivative Transaction – Debatable issue – Reasonable cause
Income Tax
Income Tax
