Courts: ITAT Jaipur
757 articlesIncome Tax
Income Tax
Registration of institution u/s 12AA cannot be cancelled if its receipts from trade, commerce, etc., exceeds Rs.10Lakhs/Rs.25 Lakhs limit u/s 2(15)
Income Tax
Income Tax
S. 80-IA Repairing of Old Gas Cylinder to make them reusable is not manufacture
Income Tax
Income Tax
ITAT denies exemption U/s. 80P to Co-operative Bank as his area of operation not confined to a Taluk
Income Tax
Income Tax
Investment income of Co-Operative Banks eligible for deduction u/s. 80P(2)(a)(i)
Income Tax
Income Tax
Expenses on cultural events having no nexus with business not allowable
Income Tax
Income Tax
Section 54F exemption available on Residential house constructed on agricultural land
Income Tax
Income Tax
S. 54EC limit of Rs. 50L applies to transaction & not financial year
Income Tax
Income Tax
Trading by way of re-export of imported goods from SEZ eligible for tax deduction under section 10AA
Income Tax
Income Tax
Depreciation to be considered in computing 85% threshold limit of application of trust’s income
Income Tax
Income Tax
S. 80G registration can be rejected for conducting Bhagwat Katha
Income Tax
Income Tax
AO not empowered to select head of income for computation of permissible deductions U/s 40(b)
Income Tax
Income Tax
Agricultural land which is gifted cannot be taxed as income from other sources
Income Tax
Income Tax
Even a Contractor is a “Developer” for purposes of s. 80-IA(4): ITAT Jaipur
Income Tax
Income Tax
