Courts: ITAT Jodhpur
134 articlesIncome Tax

Income Tax
If issue is debatable, it cannot be corrected u/s 154 of Income Tax
Income Tax

Income Tax
Reopening on the ground on which AO already held detailed discussion during original Assessment is not valid
Income Tax

Income Tax
Splitting of cash payment to circumvent law attracts Section 40A(3)
Income Tax

Income Tax
Reference to DVO without rejection of books is invalid
Income Tax

Income Tax
Bad debt cannot be claimed for first time in revised return filed pursuant to section 153A
Income Tax

Income Tax
For Failure to prove source of capital contribution by partners the same cannot be taxed in the hand of firm as unexplained cash credit U/s. 68
Income Tax

Income Tax
Section 158BE – A panchnama which does not record a search does not extend limitation
Income Tax

Income Tax
