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.
Interest on loan taken to repay old loan allowable if same was allowable on old loan
Corpus donation cannot be treated as part of Income & Expenditure
Registration of Trust cannot be cancelled for non-filing of I.T. return due to misdeeds of ex-president
Section 12A: Cancellation of trust registration with retrospective effect is invalid
Section 10AA deduction allowed on Profit enhanced due to addition for unverifiable purchases
Despite addition no penalty when Assessee has already disclosed all facts
AO cannot disallow interest in section 80IA deduction working when same already been disallowed by Assessee
No valid belief can be formed on the basis of incorrect/non-existing facts
Assessment without issuance of notice U/s 143(2) is void ab-initio
No rejection of books of account if no specific defect pointed out by AO
Section 11 exemption on donation by a charitable trust to others for utilization towards charitable objects.
Interest received from Jaipur Central Co-op Bank eligible for section 80P(2)(d)deduction
AO cannot challenge or change method of valuation opted by assessee as per his whims & fancies
Order passed without disposing objections against section 148 notice was 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.
