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.
Condonation of inordinate delay of 191 days without justifiable reason not granted
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Section 10(23C)(iiiab) exemption not available to society not substantially financed by government
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Deduction u/s 80P(2)(d) available to cooperative society in respect of dividend received on shares of cooperative banks
Disallowance Under Section 40(a)(ia) valid for Non-TDS on NBFC Interest
Penalty imposed u/s 270A is appealable before CIT(A)
Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
TCS Provisions applicable on amounts received from illegal miners/ transporters
Addition of unexplained investment unsustained on failure to establish that society was benamidar of assessee
Demerger: Depreciation is allowed on WDV Based on Consideration Paid
Trust Registration Depends on Charitable Objects, Not Activities: ITAT
Justified Invocation of Section 263: No Enquiry or Verification
Taxation of commission Receivable in the Accrual Year
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.
