Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Limited scrutiny cannot be converted into complete scrutiny without seeking permission from competent authority
Income Tax
Income Tax
Explained Jewellery cannot be included while giving benefit of CBDT Instruction related to Unexplained Jewellery
Income Tax
Income Tax
CBDT Instruction No. 1916 will not take away the benefit of explained jewellery
Income Tax
Income Tax
Undisclosed sales – Only profit can be added when purchases are recorded
Income Tax
Income Tax
Registration cannot be denied to trust maintaining ‘Gaushalas’ merely for Sale of Milk
Income Tax
Income Tax
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
Income Tax
Income Tax
Validity of Approval for Reopening by CIT for wrong application of Law by AO
Income Tax
Income Tax
Conversion from Limited to Complete Scrutiny Not Allowed Prior to Receipt of Approval from PCIT
Income Tax
Income Tax
Limited scrutiny cannot be expanded without prior approval of appropriate authority
Income Tax
Income Tax
Conversion of limited scrutiny to comprehensive scrutiny without prior approval of competent authority is invalid
Income Tax
Income Tax
No section 40A(3) disallowance if test of genuineness of transactions satisfied
Income Tax
Income Tax
Penalty cannot be levied on surmises, conjectures and possibilities
Income Tax
Income Tax
No section 271(1)(c) penalty for mere discrepancies Found during Survey
Income Tax
Income Tax
