Courts: ITAT Jaipur
757 articlesIncome Tax

Income Tax
Sec. 206C Orders passed after reasonable period are void despite no limitation period
Income Tax

Income Tax
Bogus capital gain: Addition merely based on statements recorded by Investigation Wing not valid
Income Tax

Income Tax
MAT not payable on share income of member of AOP
Income Tax

Income Tax
Sanction u/s 151 is mandatory for issuing notice u/s 147
Income Tax

Income Tax
Deduction u/s 80IA cannot be allowed in case of belated return
Income Tax

Income Tax
Interest on income tax refund not eligible for deduction U/s. 80IE
Income Tax

Income Tax
Receipt of share application money not taxable in case of non-resident
Income Tax

Income Tax
Addition for Bogus long-term gains from penny stocks cannot be made merely on suspicion
Income Tax

Income Tax
Addition for LTCG on mere surmises not justified
Income Tax

Income Tax
No Penalty for non compliance of section 148 notice
Income Tax

Income Tax
Addition on account of Valuation of stock not justified if Assessee consistently follows same valuation method
Income Tax

Income Tax
Sustainability of Ad hoc disallowance of travelling & conveyance expenses
Income Tax

Income Tax
CIT(A) has no power to travel beyond subject-matter of assessment
Income Tax

Income Tax
