Courts: ITAT Jaipur
757 articlesIncome Tax

Income Tax
Reopening of assessment not invalid for filing of return with wrong jurisdiction
Income Tax

Income Tax
Penalty cannot be levied for non-audit of books of Account if penalty already been levied for non-maintenance of books
Income Tax

Income Tax
No disallowance for cash payments if transaction is genuine & identity of payee is known
Income Tax

Income Tax
Validity of Addition based on statement retracted later on by assessee
Income Tax

Income Tax
Capital gain assessable in the hands of legal heirs who inherited the land and shared sale consideration
Income Tax

Income Tax
Capital Gain on Sale of agricultural land Converted into stock of residential plots
Income Tax

Income Tax
Income from sale of Agricultural Land after plotting is business Income
Income Tax

Income Tax
Interest on FDRs to avail OD facilities for remuneration to partners?
Income Tax

Income Tax
Provisions of Deemed Dividend not applicable to Capital Subsidy/Grant
Income Tax

Income Tax
No reassessment merely for non reflection of ITR filed manually in IT system
Income Tax

Income Tax
Deeming provisions of section 292BB not applies to Non-issuance of notice U/s.143(2)
Income Tax

Income Tax
Deduction U/s. 80P(2)(d) eligible to Co-operative society on Interest from co-operative banks despite not providing credit facilities to members
Income Tax

Income Tax
Deduction U/s. 54F cannot be denied for construction of house on land owned by mother
Income Tax

Income Tax
