Courts: ITAT Raipur
Find latest ITAT Raipur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.
Deduction allowed for Delayed ESI/PF Employee Contribution Deposit: ITAT Raipur
ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)
Discrepancies between books & 26AS: ITAT directed A.O. to reexamine
Addition without considering Submission of Assessee: ITAT directs CIT(A) to re-adjudicate
Ad-hoc disallowance of expenditure without any basis is unsustainable in law
Disallowance u/s 57(iii) just because interest earned not equal to percentage of interest expenditure incurred unsustainable
Discount towards sale of low-quality sponge iron to sister concern duly allowable
Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
ITAT Upholds Penalty on Charitable Institution for Tax Audit Violation
‘Agreement to Sell’ Date Property Value Assessed by Stamp Valuation Authority relevant for Section 50C
Actual status of payment by each co-owner needs to be verified in terms of applicability of section 194IA
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Imposition of penalty u/s. 271(1)(b) within time limit contemplated in section 275(1)(a) justified
Confirmation of addition by CIT(A) in absence of any evidence u/s 69A justified
ITAT Raipur case laws and orders deal with appeals arising from assessments and other proceedings under the Income-tax Act. The decisions may involve additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties and procedural requirements. Taxpayers, Chartered Accountants, advocates, businesses and consultants can use this page to locate ITAT Raipur judgments relevant to their disputes and research. TaxGuru maintains the collection with recent and important earlier Tribunal decisions published on the website, providing an accessible resource for direct tax case law.
