Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
ITAT Raipur Remands Cash Purchase Disallowance for Rule 46A Breach; Late TDS Interest Held Disallowable
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal Solely for Delay & Decide on Merits: ITAT Raipur
Income Tax
Income Tax
ITAT Raipur Deletes Sec 69A Addition; Joint A/c Cash Not Taxable in Wife’s Hands if Husband Owns It
Income Tax
Income Tax
Sec 263 Upheld; Lack of AO Enquiry on Stock Anomaly Made Reassessment Erroneous: ITAT Raipur
Income Tax
Income Tax
Section 263 Revision Quashed as Safe Harbour Rule of 10% Held Retrospective: ITAT Raipur
Income Tax
Income Tax
Section 54F Deduction Based on Actual Sale Consideration, Not Deemed Value: ITAT Raipur
Income Tax
Income Tax
Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur
Income Tax
Income Tax
Google Map Confirms Agricultural Land; Addition Deleted for Natural Justice Violation
Income Tax
Income Tax
Political Donation Deduction Allowed Due to Lack of Assessee-Specific Evidence
Income Tax
Income Tax
Unexplained Capital Addition Sent Back Due to Procedural Lapse in Appeal
Income Tax
Income Tax
Post-Checkmate Law: Late PF/ESI Deposits Mandate Disallowance
Income Tax
Income Tax
Bogus Purchase Addition Deleted Without Remand Report Violates Rule 46A Procedure
Income Tax
Income Tax
Appeal Restored Because Prior Appellate Order Was Unproven
Income Tax
Income Tax
