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 deduction for education expenses incurred prior to set up of business
Interest part of Cost of Property & eligible for indexation & deduction
Limited scrutiny cannot be converted into complete scrutiny without seeking permission from competent authority
Explained Jewellery cannot be included while giving benefit of CBDT Instruction related to Unexplained Jewellery
CBDT Instruction No. 1916 will not take away the benefit of explained jewellery
Undisclosed sales – Only profit can be added when purchases are recorded
Registration cannot be denied to trust maintaining ‘Gaushalas’ merely for Sale of Milk
Section 147 Reassessment justified for Cash Deposit in Bank but not disclosed in ROI
Validity of Approval for Reopening by CIT for wrong application of Law by AO
Conversion from Limited to Complete Scrutiny Not Allowed Prior to Receipt of Approval from PCIT
Limited scrutiny cannot be expanded without prior approval of appropriate authority
Conversion of limited scrutiny to comprehensive scrutiny without prior approval of competent authority is invalid
No section 40A(3) disallowance if test of genuineness of transactions satisfied
Penalty cannot be levied on surmises, conjectures and possibilities
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.
