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 deletes addition for Share Application Money from Kolkata based companies
ITAT deletes Entire Additions on account of alleged Bogus Purchases & Bogus Sales
Addition u/s 68 of duly accounted cash sales is unjustified
Ad-hoc disallowance in arbitrary manner not justified
Ad-hoc disallowance without specifying vouchers & reasons not allowed
No section 40(a)(ia) disallowance for shortfall in TDS due to difference of opinion
Interest expense on unsecured loans raised for earning interest allowable u/s. 57(iii)
CIT cannot summarily dismiss Appeal for Non-Prosecution
Section 271B penalty proceedings after 30 months of completion of assessment is barred by limitation
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Amendment to Section 36(1)(Va) vide Finance Act, 2021 is Prospective
No section 194H TDS on discounts on transfer of pre-paid SIM cards/talk time
Insignificant mistakes cannot justify rejection of books of accounts
Bogus purchase, addition limited to GP Rate
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.
