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.
Books cannot be rejected by AO for mere decline in gross profit
No Disallowance if employee’s contribution towards ESI & PF paid before due date of filing of income tax return
No section 271D Penalty on wife for receiving money from husband for purchase of family property
‘Sufficient cause’ should be liberally interpreted for condonation of delay
Section 43CA applies when a registered document is executed
AO cannot confirm addition merely based on AIR information
Recovery in cash from Sundry Debtors duly examined by AO- Assumption of jurisdiction u/s 263 by PCIT invalid
ITAT quashes section 147/148 proceeding as reasons to believe not existed anymore
Large share premium: CIT cannot initiate proceedings to start fishing & roving enquiries
S. 56(2)(vii)(b)(ii) cannot be applied prior to A.Y. 2014-15; allotment letter constituted a complete agreement
ITAT directs CIT(A) to admit additional evidences
Mere conviction under N.I. Act cannot lead to presumption of contravention of Section 269SS provisions
No reassessment merely for Loan Advancement or Non filing of ITR
ITAT deletes addition as AO was not clear on taxability of transaction
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.
