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
![CBDT Circular Restricting Amenities to Doctors is Prospective in nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/06/Secret-Commission-to-Doctors.jpg "CBDT Circular Restricting Amenities to Doctors is Prospective in nature: ITAT [Read Order]")
CBDT Circular Restricting Amenities to Doctors is Prospective in nature: ITAT [Read Order]
The Jaipur bench of ITAT comprising Vijay Pal Rao (judicial member) and Vikram Singh Yadav (accountant member) recently held that the circular issued...
![Purchase of New House in the name of Wife cannot disentitle Husband from Claiming Capital Gain Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Deduction-Residential-Property.jpg "Purchase of New House in the name of Wife cannot disentitle Husband from Claiming Capital Gain Exemption: ITAT [Read Order]")
![DDT cannot be brought to Tax in a different year Merely due to Mistake committed by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Dividend-Distribution-Tax.jpg "DDT cannot be brought to Tax in a different year Merely due to Mistake committed by Assessee: ITAT [Read Order]")
Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]
In Shri Gyan Chand Agarwal v. ACIT, a division bench of the ITAT Jaipur held that addition of income against a power of attorney holder for the consideration received on the sale of land is not...
![Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Power-of-Attorney.jpg "Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]")
Notice u/s 143(2) has to be served to Assessee before the expiry of Limitation Period: ITAT Jaipur Deletes Assessment Order [Read Order]
In Cameron (Singapore) Pte Ltd v. ADIT, International Taxation, a division bench of the ITAT held that for completing assessment, the section 143(2) of the Income Tax Act notice has not only to be...
![Notice u/s 143(2) has to be served to Assessee before the expiry of Limitation Period: ITAT Jaipur Deletes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Notice u/s 143(2) has to be served to Assessee before the expiry of Limitation Period: ITAT Jaipur Deletes Assessment Order [Read Order]")
Delay in Filing E-TDS Return due to Non-availability of PAN of Deductees would not render Penalty: ITAT Jaipur [Read Order]
In a recent ruling, the ITAT, Jaipur bench held that penalty cannot be levied under Income Tax Act if the assessee failed to file E-TDS return within the stipulated time frame due to non-availability...
![Delay in Filing E-TDS Return due to Non-availability of PAN of Deductees would not render Penalty: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/No-Penalty-TaxScan.jpg "Delay in Filing E-TDS Return due to Non-availability of PAN of Deductees would not render Penalty: ITAT Jaipur [Read Order]")
Bogus Purchase cannot be Alleged on the basis of Mere Non-Appearance of the Supplier: ITAT Jaipur [Read Order]
A division bench of the Jaipur ITAT in Beauty Tax v. DCIT, held that the allegation of bogus purchase cannot be confirmed on the basis of mere non-appearance of the supplier in absence of any other...
![Bogus Purchase cannot be Alleged on the basis of Mere Non-Appearance of the Supplier: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Bogus Purchase cannot be Alleged on the basis of Mere Non-Appearance of the Supplier: ITAT Jaipur [Read Order]")
Tax Benefit not available to Foreign Tours provided by SBI to Employees, TDS Applicable: ITAT Jaipur [Read Order]
In State Bank of India v. ACIT, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the Leave Travel Concession (LTC) provided to the employees of SBI is not covered under section...
![Tax Benefit not available to Foreign Tours provided by SBI to Employees, TDS Applicable: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/SBI-Taxscan.jpg "Tax Benefit not available to Foreign Tours provided by SBI to Employees, TDS Applicable: ITAT Jaipur [Read Order]")
![Investment in the Excess Stock is Taxable as ‘Business Income’: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Investment-Taxscan.jpg "Investment in the Excess Stock is Taxable as ‘Business Income’: ITAT Jaipur [Read Order]")
Loss due to Fraud Committed by the Employees need not be proved by Producing Evidence of Legal Actions: ITAT Jaipur [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur bench, in M/s Pawan specialities Pvt Ltd v. ACIT, held that the loss due to fraud committed by the employees need not be proved by producing evidence...