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.
Turnover in respect of speculative transactions & section 271B Penalty
Section 234E late fees leviable despite existence of reasonable cause
Section 234E Late filing fees for TDS return is Mandatory: ITAT
No Capital Gain Tax if Consideration not Discharged by Purchaser
Section 115BBE not applies if no Section 69 addition for undisclosed investments during Assessment
If section 69 not invoked by AO in Order u/s 143(3) then section 115BBE can’t invoked for rectification u/s 154
Section 56(2)(vii)(b) cannot be Invoked in case of Agricultural Land
AMP expense can’t be disallowed, Merely because Excess amount has been spent on Advertisement
Assessee can claim Section 54F deduction during Section 147 Proceedings
Reopening of assessment without bringing any fresh material on record is not justified
Condonation allowable for non-deliberate delay in filing of Form 27C declaration U/s. 206C(1A)
Reopening based on mere AIR Information without Application of Mind is Invalid
Reopening of assessment merely based on AIR Data is invalid
Law Tax effect Circular- Income Tax Intelligence Wing is part of I-T Department
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.
