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.
Invalid Assumption of Jurisdiction by AO: CIT Cannot Revise Assessment Order
Once books of accounts are rejected profit has to be estimated
Addition u/s 68 on mere presumptions and suspicion is bad in law
Brushing aside objections of assessee has rendered entire mechanism provided u/s 143(1)(a) as redundant
Addition in bogus purchase transaction reduced on pro-rata basis
ITAT order allowing EPF & ESIC employee’s contribution prior to Checkmate Services Judgment suffers from ‘apparent mistake from record’
Unexplained money received back via banking channel in form of sale consideration taxable u/s 115BBE
Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date
Addition u/s 68 sustained as identity and creditworthiness of lenders not proved
Disallowance u/s 36(1)(iii) unsustainable as advance given during normal course of business
Amount received as consequence of divorce cannot be held as unexplained cash credit u/s 68
Penalty u/s 271E leviable as reasonable cause for non-complying with section 269T not shown
Mere non-reference of cash transaction doesn’t render assessment order erroneous and prejudicial
Addition unsustainable as identity and creditworthiness of investor company duly proved
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.
