Courts: ITAT Jodhpur
138 articlesIncome Tax
Income Tax
Penalty cannot be imposed on additions purely based on estimation of income
Income Tax
Income Tax
Section 68 & 115BBE cannot be invoked if assessee not required to maintain books of account
Income Tax
Income Tax
No Section 234A interest for the period during which it was not possible for assessee to file return
Income Tax
Income Tax
No section 234A interest if Return filed within Time allowed in section 153A Notice
Income Tax
Income Tax
Jointly owned Property- Section 194IA TDS not applicable if Consideration for Property not exceeds Rs. 50 lacs
Income Tax
Income Tax
Addition based on reasons beyond limited scrutiny is unsustainable
Income Tax
Income Tax
Section 272A(2) penalty not leviable on or after 1st Day of July, 2012
Income Tax
Income Tax
Non-adjudication upon legal ground constitutes mistake apparent from record: ITAT
Income Tax
Income Tax
CIT cannot initiate proceedings with a view to start fishing & roving enquiries
Income Tax
Income Tax
Penalty u/s 271(1)(b) not imposable for non-compliance of section 142(1)
Income Tax
Income Tax
Cancellation of registration of charitable trust with retrospective effect is invalid
Income Tax
Income Tax
Section 54 deduction – ITAT restores matter to AO
Income Tax
Income Tax
Assessee cannot be taxed on amount on which tax is not legally imposable
Income Tax
Income Tax
