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.
Compensation for ‘loss of source of income’ is a capital receipt
Compensation for business termination resulting in Income Source Loss is Capital Receipt
Assessment U/s. 153C without mentioning assesse’s name in legal paper and non-establishment of nexus with searched party was invalid
Bogus Capital Gain- Addition cannot be made merely on assumption that brokers may have done manipulation
Assessment u/s. 153A cannot be framed if no incriminating material found during search
A.O cannot reject books without pointing out any incorrectness in the same
TDS not payable for mere mismatch in data due to Technical Flaws
Interest cannot be disallowed without proving utilisation for non-business purposes
AO must allow benefit U/s. 54F not claimed in return but during Assessment Proceedings
Conflicting views of non-jurisdiction High Courts- Follow one in favour of Assessee
Voluntary CSR Expense allowable as business expenditure
Search at house of partner cannot be deemed as search on assessee firm
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.
