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.
ITAT allows stamp duty paid on sale by builder – Section 43CA not triggered
Matter restored because of absence of necessary verification by AO and non-cooperation by assessee
Approval granted under section 153D on ‘presumption’ basis is invalid
Partnership firm can be formed by partners represented by their respective firms
Delay in filing of an appeal cannot be condoned based on unsubstantiated claim
Charging of late TDS statement filing fees prior to 01.06.2015 is untenable
Receipt of warehousing charges taxable as business income
Section 194J not apply to services not requiring specific professional skill/expertise
Addition of unexplained cash credit unsustainable in absence of rejection of books of accounts
Section 80P Deductions otherwise disallowable cannot be disallowed U/s. 143(1)
Claim to deduction u/s 54B raised first time in appellate proceedings was allowable
Section 40A(2)(b) Disallowance not valid if AO not formed opinion on excessive or unreasonable deduction
Dismissal of appeal on account of non payment of taxes – ITAT restored matter to CIT(A)
Section 271B penalty notice after 30 months of completion of assessment is not sustainable
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.
