Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
S. 50C Difference upto 10% in Value given by Appellant & Dept Valuer-Ignore?
Income Tax
Income Tax
Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
Income Tax
Income Tax
S.68 Assessee only required to provide evidence of identity & transactions
Income Tax
Income Tax
Consistent treatment made by assessee of share transactions cannot be disturbed by revenue
Income Tax
Income Tax
Printing of Newspaper amounts to production & manufacture
Income Tax
Income Tax
Mere Lien over payment due to pending dispute does not result in cessation of trading liability u/s 41(1)
Income Tax
Income Tax
Expense allowed for earlier year cannot be disallowed in subsequent years if facts & circumstances are same
Income Tax
Income Tax
Books of account cannot be rejected on the basis of general findings
Income Tax
Income Tax
Payment of PF, ESI made belatedly but within due date of filing of Income Tax return, cannot be disallowed u/s 43B
Income Tax
Income Tax
Transfer of capital assets not completes if Terms & Conditions of agreement not performed by both parties
Income Tax
Income Tax
In absence of any material change revenue cannot take a view different from earlier view
Income Tax
Income Tax
In absence of any unilateral or bilateral w/off, no addition sustainable on account of cessation of liability
Income Tax
Income Tax
AO cannot disallow expenses on estimation basis without verification of genuineness
Income Tax
Income Tax
