Courts: ITAT Rajkot
Find latest ITAT Rajkot judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.
Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders
Non-Speaking Ex Parte Order Quashed – ITAT Rajkot Sends Back Case with Costs
Section 40A(3) disallowance invalid as payments to single person per bill not exceeds Rs. 20,000
Tax Consultant Error: ITAT Rajkot Reduces Section 271(1)(b) Penalty on Assessee
Appellate authority entitled to entertain fresh claim: ITAT Rajkot
Penalty u/s. 271B not leviable as there is no need to maintain books u/s. 44AD
ITAT Grants 80G Approval as limited religious activities do not affect approval
Interest on Enhanced Compensation Not Taxable under section 56
Suspicious Purchases Duly Verified, PCIT’s Revision Held Invalid: ITAT Rajkot
Procedural Lapse Cannot Defeat Justice – Natural Justice Prevails over Technical Default
Circular transaction cannot be treated as bogus purchases u/s. 68: ITAT Rajkot
Issue of notice u/s 143(2) was mandatory even if return of income was filed beyond time limit provided u/s 142(1)
ITAT Remands 12AB & 80G Case as Senior Citizen Faced Tech Issues
Co-operative Societies Can Claim 80P Deduction Even with Belated Returns, Rules ITAT
ITAT Rajkot judgments and orders cover various disputes arising under the Income-tax Act. This TaxGuru page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, businesses, Chartered Accountants, advocates and tax professionals can use the category to identify ITAT Rajkot precedents relevant to their matters and follow appellate developments. The collection includes recent and significant earlier Tribunal decisions published on TaxGuru for convenient income-tax research.
