Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Exemption u/s 54F cannot be denied merely for Property Purchase in wife name
Income Tax
Income Tax
Scrutiny proceedings cannot be initiated if notice U/s. 143(2) served after statutory time period
Income Tax
Income Tax
CIT cannot invoke Jurisdiction U/s. 263 if matter already been heard by CIT (A)
Income Tax
Income Tax
Assessee cannot adopt valuation of DVO after adopting stamp value
Income Tax
Income Tax
Compulsory Development fee received by educational society is not a capital receipt
Income Tax
Income Tax
Penalty order u/s 271D & 271E would reckon from date when SCN was issued by AO
Income Tax
Income Tax
Penalty order barred by limitation u/s 275(1)(c) is not valid
Income Tax
Income Tax
DDT cannot be charged to tax in a different year merely for Mistake of Assessee
Income Tax
Income Tax
Section 54F exemption cannot be denied for start of construction prior to transfer of original asset or for construction on commercial land
Income Tax
Income Tax
Section 50C not applies if Assessee invests entire sale consideration in new house property U/s. 54F
Income Tax
Income Tax
Books of accounts cannot be rejected merely at the instance of assessee
Income Tax
Income Tax
Addition for unexplained cash deposits justified if explanation furnished by assessee not verifiable
Income Tax
Income Tax
Notice under section 143(2) has to be served within stipulated time
Income Tax
Income Tax
