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.
No penalty for not maintaining books – Calculation of Turnover from Derivative Transaction – Debatable issue – Reasonable cause
For Section 12AA registration assessee not required to furnish original MOA
Furnishing of Original copy of documents not mandatory for Section 12AA Registration from 19.02.2018
Interest on delayed payment of TDS not allowable as business expenditure
Section 148 Notice to Legal heirs after expiry of limitation period is invalid
In absence of agreement SDV on First Digital Payment date can be adopted for Section 50C & 56(2)(x)
CPC TDS Wing is not an ‘External Agency’ for CBDT Circular
Section 54F exemption allowable before Intra Head Adjustment of Losses
ITAT deletes Addition for wrong entry of cash deposit in bank
No Addition against Individual family Member, for Gold/ Silver Belonging to Entire Family
Reopening after 4 years in absence of failure of Assessee to disclose fully & truly all material facts necessary for assessment is invalid
ITAT upheld Penalty u/s 271AAB(1) on Undisclosed Investment
Section 271F penalty valid for not filing Return if Total Income before section 54 exemption exceeds maximum amount not chargeable to income-tax
Mere Expense on Electricity & Water bills won’t convert Status of Plot of Land into Residential Property
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.
