ITAT Jaipur
Explore the latest ITAT Jaipur judgments, orders, and appellate decisions on direct tax matters from the Jaipur bench of the Income Tax Appellate Tribunal
![Depreciation Claim on JCB can’t be disallowed merely on Ground of Delay in Registration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Depreciation-JCB-Taxscan.jpg "Depreciation Claim on JCB can’t be disallowed merely on Ground of Delay in Registration: ITAT [Read Order]")
Depreciation Claim on JCB can’t be disallowed merely on Ground of Delay in Registration: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has held that the depreciation claim in respect of JCB cannot be disallowed merely on the...
![Transaction can’t be treated as Bogus merely based on report of Investigation Wing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Cash-Transaction-Taxscan.jpg "Transaction can’t be treated as Bogus merely based on report of Investigation Wing: ITAT [Read Order]")
![Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]")
![Interest on Income Tax Refund can’t be Deducted u/s 80IE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Refund-Taxscan.jpg "Interest on Income Tax Refund can’t be Deducted u/s 80IE: ITAT [Read Order]")
![Income surrendered during search can set off against Business Loss for Other Years as S. 115BBE Amendment effective from AY 2017-18: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Voluntary-Surrender-Taxscan.jpg "Income surrendered during search can set off against Business Loss for Other Years as S. 115BBE Amendment effective from AY 2017-18: ITAT [Read Order]")
Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT )Â in the case of Shri Virendra kumar Jain v. Â ITO held that the dealer in SIM cards, who was paid a commission directly by the mobile operator...
![Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]")
Penalty under Section 271B can’t be levied for Failure to get Accounts Audited under Section 44AB: ITAT [Read Order]
In Roshini Devi vs. Income Tax Officer, the Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) held that penalty under Section 271B of the Income Tax Act, 1961 cannot be levied for non-audit...
![Penalty under Section 271B can’t be levied for Failure to get Accounts Audited under Section 44AB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty under Section 271B can’t be levied for Failure to get Accounts Audited under Section 44AB: ITAT [Read Order]")
Receipt from Sale of Agricultural Land after developing into Plots is Business Income: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal, on Thursday held that the sale of agricultural land after developing the same into different plots is subject to tax as ‘Business Income’ under...
![Receipt from Sale of Agricultural Land after developing into Plots is Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Agricultural-Land.jpg "Receipt from Sale of Agricultural Land after developing into Plots is Business Income: ITAT [Read Order]")
Provisions of Deemed Dividend applicable only to extent of ‘Accumulated Profits’ and not to Capital Subsidy/Grant: ITAT [Read Order]
In Vinod Kumar Mittal v. Income Tax Officer (ITO), the Jaipur bench of the Income Tax Appellate Tribunal (ITA) recently held that the provisions of deemed dividend under section 2(22)(e) of the Income...
![Provisions of Deemed Dividend applicable only to extent of ‘Accumulated Profits’ and not to Capital Subsidy/Grant: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Provisions of Deemed Dividend applicable only to extent of ‘Accumulated Profits’ and not to Capital Subsidy/Grant: ITAT [Read Order]")
Advance received from Customer is Taxable since Builder following Percentage Completion Method of Accounting: ITAT [Read Order]
While hearing the case of M/s Vascular Township Pvt. Ltd, Jaipur bench of the Income Tax Appellate Tribunal (ITAT) recently held that the advance received from the customer is subject to tax for the...
![Advance received from Customer is Taxable since Builder following Percentage Completion Method of Accounting: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/06/Builders-and-Developers.jpg "Advance received from Customer is Taxable since Builder following Percentage Completion Method of Accounting: ITAT [Read Order]")
Individual can’t be Assessed when Assessment is already carried out in the name of AOP: ITAT [Read Order]
In the recent case of Hanuman Singh vs Income Tax Officer, Jaipur bench of Income Tax Appellate Tribunal (ITAT) held that once the assessment in the hands of AOP has been made, then another assessment...
![Individual can’t be Assessed when Assessment is already carried out in the name of AOP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "Individual can’t be Assessed when Assessment is already carried out in the name of AOP: ITAT [Read Order]")
Addition in respect of Capital Gain Income can’t be made when Assessee not sold Property and Just Signed as a Confirming Party: ITAT [Read Order]
The Jaipur bench of ITAT recently ruled that the addition in respect of Capital Gain Income can’t be made when Assessee not sold the property and just signed as a confirming party. The bench including...
![Addition in respect of Capital Gain Income can’t be made when Assessee not sold Property and Just Signed as a Confirming Party: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Capital-Gain-Tax-Taxscan.jpg "Addition in respect of Capital Gain Income can’t be made when Assessee not sold Property and Just Signed as a Confirming Party: ITAT [Read Order]")