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.
TDS not deductible on payment for time charter of ships to non-resident
No Penalty under Wealth tax if AO not specifies that default relates to concealment and/or furnishing of inaccurate particulars
AO cannot simply deny claim of Assessee of use of premises for business without investigation
Section 132(4) statement & notings found during search sufficient to invoke section 153A jurisdiction
Contractors Performing Work in Nature of Developer-cum-Contractor Eligible to Claim Deduction u/s 80-IA
Addition on estimate basis – Section 271(1)(c) cannot be imposed
Provisions of section 153C on search date will be applied to proceedings
Section 194C TDS not applicable on terminal handling charges
Difference between purchase price of land vis-a-vis Jantri Value could not be treated as assessee’s income
TDS U/s. 194J deductible on investigation charges paid by Bank on assessee’s behalf
Deduction U/S 54 Claimed Against House Boat, Not Acceptable
No exemption U/s 54 on purchase of houseboats for residence
Penalty U/s. 271(1)(c) justified on income disclosed during survey
Usance interest for delayed payment to holding company liable to TDS
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.
