Courts: Rajasthan High Court
662 articlesIncome Tax

Income Tax
Jai Steel (India) Vs. ACIT reported in (2013) 259 CTR (Raj) 281
Income Tax

Income Tax
No addition on account of unexplained gift if Assessee proves identity and creditworthiness of donors
Service Tax

Service Tax
Rajasthan HC – Circular authorizing recovery during pendency of stay application void if Assessee is not at fault
Income Tax

Income Tax
Denial of exemption to educational institute for mere violation of its own bye laws not justified
Income Tax

Income Tax
If disputed tax demand more than twice the admitted tax liability it should be styed till disposal of appeal by CIT (A)
Income Tax

Income Tax
Assets seized during search to be returned back on payment of demand raised post search assessment
Income Tax

Income Tax
Lease transaction is genuine if lessee has got right just to use the asset & have to return it back it on termination of lease
Service Tax

Service Tax
Credit cannot be denied on transit loss of inputs due to moisture & human error in weightment
Income Tax

Income Tax
S. 271D period of Limitation to be reckoned from the date of First show cause notice irrespective of who issued it
Income Tax

Income Tax
Payment of Cash Salary Exceeding Rs. 20000 not allowable U/s. 40A(3)
Income Tax

Income Tax
Roads inside & within boundary wall of premises are part of factory buildings
Income Tax

Income Tax
S. 10B Conversion of marble blocks into the polished slabs & tiles constitutes manufacture
Income Tax

Income Tax
An entity established with new set of employees & Capital cannot be said restructured entity
Income Tax

Income Tax
