Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
No separate addition can be made when net profit is estimated by rejecting book results
Income Tax
Income Tax
TP adjustment for intra group services not sustainable where receipt of services & its benefits are beyond any doubt
Income Tax
Income Tax
ITAT pulls Up CA for Seeking to Intimidate It by using derogatory, defamatory and contemptuous Language
Income Tax
Income Tax
Peak credit theory to be adopted for additions in respect of some unexplained credit entries in the bank statement
Income Tax
Income Tax
Private Limited Company is an Inanimate Person and no Personal Expenditure could be Attributed to it
Income Tax
Income Tax
Discount to distributors by telecom company is not in the nature of commission/brokerage
Income Tax
Income Tax
In transfer pricing, no risk adjustment desired for unquantified risk being no effect on ALP adjustment
Income Tax
Income Tax
Disallowance for bogus purchases should be restricted to reasonable profit % of such Purchases
Income Tax
Income Tax
For invoking reassessment proceedings, reasons has to be recorded & not conclusions
Income Tax
Income Tax
ITAT raises serious questions on professional competence and work ethics of CA
Income Tax
Income Tax
Section 54/54F – Amount paid towards booking is to be treated towards ‘construction’
Income Tax
Income Tax
Entitlement earned for carbon credits is a capital receipt and cannot be taxed as a revenue receipt
Income Tax
Income Tax
Gift – Addition justified if Assessee fails to prove financial capacity of Donor
Income Tax
Income Tax
