Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Section 10AA Deduction allowable on enhanced profits after considering section 69C disallowance
Income Tax
Income Tax
Rate of Interest is Irrelevant for disallowing interest U/s. 57(iii)
Income Tax
Income Tax
Mere cash Deposit in Bank Account prior to issue of cheque not sufficient to held Loan as non genuine
Income Tax
Income Tax
Section 11/12 exemption cannot be denied for discrepancies in Unsecured Loan Verification
Income Tax
Income Tax
Reopening of assessment for non-existent and factually incorrect reasons was invalid
Income Tax
Income Tax
Reassessment Proceeding completion without section 143(2) notice is invalid
Income Tax
Income Tax
Unaccounted sales cannot be regarded as turnover for section 44AB
Income Tax
Income Tax
Deduction u/s 57 allowed if nexus exist between income earned & amount expended
Income Tax
Income Tax
Transaction of loan between two independent parties cannot be taxed in the hands of Broker to transaction
Income Tax
Income Tax
Section 54 exemption cannot be denied for mere completion of construction in short period
Income Tax
Income Tax
Section 195(1) & 40(a)(ia) talks about tax deduction where sum is chargeable to tax
Income Tax
Income Tax
Interest on FDR of co-op society with co-op bank eligible for Section 80P(2)(d) deduction
Income Tax
Income Tax
MAT provisions u/s 115JB were applicable to company eligible for Section 10AA benefit
Income Tax
Income Tax
