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
![Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/500x300_2105383-cross-examination-taxscan.webp "Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]")
Lack of confrontation and Denial of Cross-Examination on Third-Party Documents Invalidates Sales Addition: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the additions of estimated Gross Profit (GP) made on unaccounted sales for...
![Unabated Assessment and Lack of Incriminating Material in Search: ITAT Deletes Benami Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105379-incriminating-material-taxscan.webp "Unabated Assessment and Lack of Incriminating Material in Search: ITAT Deletes Benami Addition [Read Order]")
![AO Failed to Disprove Expenses Vouched by Cheque on Painting & Marble Work: ITAT Deletes unaccounted expenditure addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105372-unaccounted-expenditure-taxscan.webp "AO Failed to Disprove Expenses Vouched by Cheque on Painting & Marble Work: ITAT Deletes unaccounted expenditure addition [Read Order]")
![AOs Failure to issue SCN and Grant Cross-Examination Opportunity Necessitates Deletion of Unaccounted Interest Income Addition: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105366-income-tax-addition-taxscan.webp "AOs Failure to issue SCN and Grant Cross-Examination Opportunity Necessitates Deletion of Unaccounted Interest Income Addition: ITAT [Read Order]")
![Lower Margin on High-Value Items Traded Out of Books: ITAT Reduces 10% to 6% GP Rate on Unaccounted Sales [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105360-gross-profit-rate-taxscan.webp "Lower Margin on High-Value Items Traded Out of Books: ITAT Reduces 10% to 6% GP Rate on Unaccounted Sales [Read Order]")
No Discrepancy Found in Quantitative Stock Quantity for Valuation: ITAT Deletes Addition, Upholds Consistent Valuation Method [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹95,07,903 made on account of alleged excess stock valuation for the Assessment Year (A.Y.) 2021-22 and ruled that...
![No Discrepancy Found in Quantitative Stock Quantity for Valuation: ITAT Deletes Addition, Upholds Consistent Valuation Method [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103270-stock-valuation-taxscan.webp "No Discrepancy Found in Quantitative Stock Quantity for Valuation: ITAT Deletes Addition, Upholds Consistent Valuation Method [Read Order]")
Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) deleted additions made by the Assessing Officer (AO) on account of alleged unaccounted cash commission expenditure, which was solely based on...
![Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103265-cash-commission-taxscan.webp "Cash commission Addition Based on Digital Data without Corroborative Evidence is Unsustainable: ITAT [Read Order]")
Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹8,87,104 made on account of the alleged mismatch of sales for the Assessment Year (A.Y.) 2021-22 and held that...
![Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103269-incometax-addition-taxscan.webp "Income Cannot be Taxed on Current Year When Sales Relates to Other AYs: ITAT Deletes Addition on Mismatch of Sales [Read Order]")
Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that bank charges can be allowed as deductions under Section 57 and directed the deletion of a disallowance of ₹34,647 which was ...
![Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103088-deduction-bank-charges-interest-income-itat-bank-charges-allowable-taxscan.webp "Deduction u/s 57 for Bank Charges allowable as it Relates to Interest Income: ITAT Allows Claim [Read Order]")
Taxpayer Acted as Middleman and Not Beneficiary for Forfeited Advance of Property: ITAT Deletes Addition u/s 56(2)(ix) [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of ₹75,00,000 made under Section 56(2)(ix) of the Income Tax Act, 1961, affirming that the assessee was acting ...
![Taxpayer Acted as Middleman and Not Beneficiary for Forfeited Advance of Property: ITAT Deletes Addition u/s 56(2)(ix) [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/500x300_2103084-itat-property-taxscan.webp "Taxpayer Acted as Middleman and Not Beneficiary for Forfeited Advance of Property: ITAT Deletes Addition u/s 56(2)(ix) [Read Order]")
Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) allowed an appeal filed by a retired State Bank of India employee, holding that the revised ₹25 lakh exemption limit for leave...
![Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102603-leave-encashment-exemption-itat-cbdt-taxscan.webp "Leave Encashment Exemption u/s 10(10AA): ITAT Applies Retrospective ₹25 Lakh Limit Notified by CBDT [Read Order]")
Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition for business loss claim from derivative trading observing that tax audit under section 44AB was not applicable when ...
![Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102287-tax-audit-itat-itat-deletes-addition-applicable-when-turnover-taxscan.webp "Tax Audit u/s 44AB Not Applicable When Turnover is Below ₹60 Lakh: ITAT Deletes Addition [Read Order]")