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.
S. 40A(3) Validity of Cash payments exceeding limit to Electricity Board
Mere investigation wing report not sufficient to treat a transaction as Bogus
Sec. 206C Orders passed after reasonable period are void despite no limitation period
Bogus capital gain: Addition merely based on statements recorded by Investigation Wing not valid
MAT not payable on share income of member of AOP
Sanction u/s 151 is mandatory for issuing notice u/s 147
Deduction u/s 80IA cannot be allowed in case of belated return
Interest on income tax refund not eligible for deduction U/s. 80IE
Receipt of share application money not taxable in case of non-resident
Addition for Bogus long-term gains from penny stocks cannot be made merely on suspicion
Addition for LTCG on mere surmises not justified
No Penalty for non compliance of section 148 notice
Addition on account of Valuation of stock not justified if Assessee consistently follows same valuation method
Sustainability of Ad hoc disallowance of travelling & conveyance expenses
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.
