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.
Denial of exemption u/s 80P of Income Tax Act just because of belated filing of return not justifiable
Interest u/s 234A & 234B leviable only till date of self-assessment tax & not beyond
Penalty u/s 271F not leviable as post search there was delay in providing seized documents
Road construction expense for smooth & efficient running of business is allowable expense
Sale of agricultural land after conversion into non-agricultural land is taxable
No section 69A addition for denial of section 80G deduction
Denial of deduction u/s 80P as return was not filed within due date is unjustified
Section 80P deduction cannot be denied for non-filing of return within due date for AY 2019-20
Additions cannot be made merely on the basis of Form 26AS
Fine for overloading paid to RTO is an allowable expenses under Section 37
TCS on Scrap- No time line prescribed for filing of declaration to claim exemption
Section 11 exemption denial for non-mention of Trust Registration details in ITR – ITAT restores matter to AO
Section 194C TDS applicable on conversion of raw milk into processed milk & products
Deduction u/s 80P(2)(d) available on dividend & interest from investment with co-op bank
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.
