Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Interest-free loan to sister concern- Sufficient own funds-No Disllowance can be made
Income Tax
Income Tax
Assessee needs to discharge initial onus in case of Commission to Related Party
Income Tax
Income Tax
Same cannot be assessed both in the hands of AOP and in Individual capacity of Assessee
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) where net profit was estimated
Income Tax
Income Tax
Addition for Capital Gain cannot be made for merely signing as a Confirming Party
Income Tax
Income Tax
Retraction of statement after inordinate delay looses its significance
Income Tax
Income Tax
ITAT explains law on revenue recognition by property developer under percentage completion method
Income Tax
Income Tax
Right to Receive Interest without reasonable certainty of Realization cannot be taxed
Income Tax
Income Tax
Interest on Bank overdraft- Used in business vis-a-vis investment in mutual funds
Income Tax
Income Tax
Deduction U/s. 54 can be claimed for House purchased in wife’s name
Income Tax
Income Tax
CBDT Circular Restricting Amenities to Doctors is not retrospective
Income Tax
Income Tax
Penalty U/s. 271A justified for Failure to maintain books of account in Violation of section 44AA
Income Tax
Income Tax
Addition U/s. 69 justified on failure of Assessee to establish that cash deposited in her bank a/c belong to her clients
Income Tax
Income Tax
