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
![Fully Verifiable Business Transactions: ITAT quashes Higher Income Tax Imposition u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093407-income-tax-imposition-taxscan.webp "Fully Verifiable Business Transactions: ITAT quashes Higher Income Tax Imposition u/s 115BBE [Read Order]")
Fully Verifiable Business Transactions: ITAT quashes Higher Income Tax Imposition u/s 115BBE [Read Order]
The JaipurBench of Income Tax Appellate Tribunal (ITAT) quashed the 60% tax rate u/s 115BBE, holding that the cash represented fully verifiable...
![Income Declared During Survey is Taxable as Business Income u/s 28, Not Under Unexplained Income Sections: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087810-income-taxable-business-income-itat-taxscan.webp "Income Declared During Survey is Taxable as Business Income u/s 28, Not Under Unexplained Income Sections: ITAT [Read Order]")
![Partner Remuneration To Be Calculated On Book Profit After Adding Back Survey Income And Disallowances: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087805-partner-remuneration-book-profit-survey-income-disallowances-itat-taxscan.webp "Partner Remuneration To Be Calculated On Book Profit After Adding Back Survey Income And Disallowances: ITAT [Read Order]")
![Notice by Non-Jurisdictional AO Invalid: ITAT Renders Addition u/s 69A Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083798-non-jurisdictional-ao-invalid-itat-itat-renders-taxscan.webp "Notice by Non-Jurisdictional AO Invalid: ITAT Renders Addition u/s 69A Void Ab Initio [Read Order]")
![No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077871-franchise-payment-taxscan.webp "No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]")
ITAT imposes ₹2k cost for unexplained delay in filing appeal and remands matter to AO for fresh adjudication of disallowance issue [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has imposed a cost of ₹2,000 on M/s. Udai Lal Mahabir Prasad for failing to explain the delay in filing its appeal and remanded the ...
![ITAT imposes ₹2k cost for unexplained delay in filing appeal and remands matter to AO for fresh adjudication of disallowance issue [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077540-itat-unexplained-delay-unexplained-delay-in-filing-appeal-taxscan.webp "ITAT imposes ₹2k cost for unexplained delay in filing appeal and remands matter to AO for fresh adjudication of disallowance issue [Read Order]")
Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the penalty imposed under section 270A of the Income Tax Act, 1961, and held that mere disallowance of the capitalized ...
![Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]](https://images.taxscan.in/h-upload/2025/08/16/500x300_2077533-mere-disallowance-capitalized-interest-itat-income-tax-penalty-taxscan.webp "Mere Disallowance of Capitalized Interest Not Misreporting: ITAT deletes Income Tax Penalty u/s 270A [Read Order]")
Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the failure to furnish Form No. 67 before the due date prescribed under Section 139(1) of the Income Tax Act does not...
![Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076407-non-furnishing-foreign-tax-credit-itat-taxscan.webp "Non-Furnishing of Form No.67 before Due Date u/s 139(1) not Fatal to Claim Foreign Tax Credit: ITAT [Read Order]")
Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of professional fees amounting to Rs. 27,00,000 and ruled that mere return of notices under Section 133(6) as ...
![Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069878-insufficient-disallowance-itat-taxscan.webp "Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]")
Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the disallowance of Rs. 14,03,538/- towards bonus expenditure on grounds of timely payment before the due date of filing the ...
![Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068002-bonus-paid-audit-report-error-taxscan.webp "Bonus Paid Before Due Date Despite Audit Report Error: ITAT Deletes ₹14.03 Lakh Disallowance Citing Timely Payment [Read Order]")
Bogus Accommodation Entries for Purchases: ITAT Restricts Unexplained Credit Addition to ₹12.50 Lakh Estimating Profit Element on Inflated Purchases [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) restricted the addition of unexplained credits to Rs. 12,50,000/- and estimated the profit element on inflated purchases obtained ...
![Bogus Accommodation Entries for Purchases: ITAT Restricts Unexplained Credit Addition to ₹12.50 Lakh Estimating Profit Element on Inflated Purchases [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2067954-itat-jaipur-bogus-purchases-taxscan.webp "Bogus Accommodation Entries for Purchases: ITAT Restricts Unexplained Credit Addition to ₹12.50 Lakh Estimating Profit Element on Inflated Purchases [Read Order]")
ITAT Quashes Assessment for Lack of Jurisdiction: "Reason to Believe" Framed by Non-Jurisdictional AO Held Invalid [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment order for the financial year 2011-12, holding that the notice under Section 148 of the Income Tax Act, 1961,...
![ITAT Quashes Assessment for Lack of Jurisdiction: Reason to Believe Framed by Non-Jurisdictional AO Held Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/500x300_2060462-itat-itat-quashes-assessment-for-lack-of-jurisdiction-lack-of-jurisdiction-jurisdiction-taxscan.webp "ITAT Quashes Assessment for Lack of Jurisdiction: Reason to Believe Framed by Non-Jurisdictional AO Held Invalid [Read Order]")