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 section 271(1)(c) penalty for mere discrepancies Found during Survey
Mere signing against a particular column of format is nothing but a mechanical approval
Section 10AA Deduction allowable on enhanced profits after considering section 69C disallowance
Rate of Interest is Irrelevant for disallowing interest U/s. 57(iii)
Mere cash Deposit in Bank Account prior to issue of cheque not sufficient to held Loan as non genuine
Section 11/12 exemption cannot be denied for discrepancies in Unsecured Loan Verification
Reopening of assessment for non-existent and factually incorrect reasons was invalid
Reassessment Proceeding completion without section 143(2) notice is invalid
Unaccounted sales cannot be regarded as turnover for section 44AB
Deduction u/s 57 allowed if nexus exist between income earned & amount expended
Transaction of loan between two independent parties cannot be taxed in the hands of Broker to transaction
Section 54 exemption cannot be denied for mere completion of construction in short period
Section 195(1) & 40(a)(ia) talks about tax deduction where sum is chargeable to tax
Interest on FDR of co-op society with co-op bank eligible for Section 80P(2)(d) deduction
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.
