The Jodhpur ITAT set aside a ₹ 8.13 lakh expense disallowance against Sarvodaya Mining Services. The Tribunal ruled additions cannot be made unless the assessee’s books of account are first rejected under Section 145.
Tribunal found that the Assessing Officer made additions without examining whether the trust followed a cash or accrual accounting system. The matter was remanded for de novo verification to ensure fair assessment under Section 10(23C)(iiiad).
The ITAT Jodhpur condoned a 163-day delay and restored a trust’s applications for provisional and permanent registration. The court found that the initial denial was due to the lack of a state trust registration certificate, which the trust has since obtained
The Income Tax Appellate Tribunal (ITAT) in Jodhpur has sent a tax dispute involving Narain Dal And Oil Mills back to the lower tax authority for a re-examination of an unpaid IGST claim of Rs. 37.92 lakh.
The Income Tax Appellate Tribunal (ITAT) in Jodhpur has set aside an order that led to the double taxation of income, instructing the tax authorities to correct a taxpayer’s inadvertent error. The ruling distinguishes a key judicial precedent to prevent an unjust outcome.
ITAT Jodhpur quashes a rectification order, ruling a CIT(A) cannot change a decision under the guise of rectifying a mistake apparent from the record.
ITAT Jodhpur rules that the CPC cannot deny an 80P deduction on belated returns for assessment years before 2021-22, as it lacked the authority under Section 143(1).
ITAT Jodhpur dismisses revenue’s appeal, upholding deletion of addition for understatement of sales, citing lack of corroborative evidence for loose papers.
ITAT Jodhpur held that issuance of re-assessment notice under section 148 of the Income tax Act to non-existent firm and to deceased partners is invalid issuance of notice. Accordingly, order passed thereon is liable to be quashed.
Jodhpur ITAT rules on TDS credit denial under Section 143(1), emphasizing CPC’s duty to grant credit as per Form 26AS, overturning CIT(A) decision.
