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.
MAT provisions u/s 115JB were applicable to company eligible for Section 10AA benefit
No Section 271AAB penalty In absence of mechanism to report investment in tax return
Payments to teachers/ lecturers/ staff is covered u/s 192 and not u/s 194J
Denial of deduction u/s 10(23C)(iiiad) on account of running school for profit motive
Addition U/s. 2(22)(e) not sustainable if transaction is not of loan or advance
Assessee fails to explain source of such Cash Deposits- Section 68 Additions justified
Interest on FDR for security/guarantee to companies for taking contracts is Business Income
No Deduction u/s 54B /54F if sale deed was unregistered and payment was in cash
Penalty sustained if Charge for initiation of penalty & charge while levying was same
Losses claimed cannot be disallowed merely for non-proper appearance in acknowledgment of return
Gross receipt cannot be taxed as Income even if Trust is unregistered
CA Busy with ICAI Election | ITAT condones Delay
Section 56(2)(vii) not applies to stock-in-trade
Section 54F deduction cannot be restricted to stamp duty value
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.
