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.
Oral statement cannot over ride documentary evidence; No addition on mere Statement
As per Indian culture, competent members who work in business of family, are paid as others are paid
S. 50C Difference upto 10% in Value given by Appellant & Dept Valuer-Ignore?
Auditor’s opinion on Section 80P Interpretation, cannot be a Information for Reopening U/s 147
S.68 Assessee only required to provide evidence of identity & transactions
Consistent treatment made by assessee of share transactions cannot be disturbed by revenue
Printing of Newspaper amounts to production & manufacture
Mere Lien over payment due to pending dispute does not result in cessation of trading liability u/s 41(1)
Expense allowed for earlier year cannot be disallowed in subsequent years if facts & circumstances are same
Books of account cannot be rejected on the basis of general findings
Payment of PF, ESI made belatedly but within due date of filing of Income Tax return, cannot be disallowed u/s 43B
Transfer of capital assets not completes if Terms & Conditions of agreement not performed by both parties
In absence of any material change revenue cannot take a view different from earlier view
In absence of any unilateral or bilateral w/off, no addition sustainable on account of cessation of liability
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.
