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.
Section 271(1)(c) Penalty not sustainable if specific charge not specified
Section 68 addition not sustainable if Assessee discharges primary onus by submitting sufficient documentary evidence
Interest expenditure, incurred for acquiring machinery in the course of business, is allowable u/s 37
CIT justified in disallowing depreciation on Plant & Machinery, Purchase of which was already treated as Bogus by AO
Section 12A Registration cannot be denied merely for Leasing of Developed Plots to Members
Onus lies on person who alleges untruthfulness against other persons
AO cannot estimate GP rate without rejection of books & without showing defects
Section 68 addition unsustainable if department accepted factum of repayment
No infringement of Section 40A(3) four cash payment for seeds to villagers & tribals in naxalite area
Reopening assessment under Section 148 without recording reasons is bad in law
Section 263 gets triggered only when order is erroneous & also prejudicial to interest of Revenue
Grant for Development of Coal Block/Mines under Chhattisgarh Mineral Development Fund Act towards Capital Outlays is capital receipt
Similar Treatment to Be Given in Subsequent AY in Case of Existence of Identical Facts in Previous Settled AY
Genuineness of activities of Trust cannot be looked into at the time of granting registration U/s. 12AA
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.
