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.
Addition U/s. 69 justified on failure of Assessee to establish that cash deposited in her bank a/c belong to her clients
Interest u/s 234B / 234C payable on failure to pay advance tax on AMT/MAT
Exemption u/s 54F cannot be denied merely for Property Purchase in wife name
Scrutiny proceedings cannot be initiated if notice U/s. 143(2) served after statutory time period
CIT cannot invoke Jurisdiction U/s. 263 if matter already been heard by CIT (A)
Assessee cannot adopt valuation of DVO after adopting stamp value
Compulsory Development fee received by educational society is not a capital receipt
Penalty order u/s 271D & 271E would reckon from date when SCN was issued by AO
Penalty order barred by limitation u/s 275(1)(c) is not valid
DDT cannot be charged to tax in a different year merely for Mistake of Assessee
Section 54F exemption cannot be denied for start of construction prior to transfer of original asset or for construction on commercial land
Section 50C not applies if Assessee invests entire sale consideration in new house property U/s. 54F
Books of accounts cannot be rejected merely at the instance of assessee
Addition for unexplained cash deposits justified if explanation furnished by assessee not verifiable
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.
