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