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
![ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Sets-Aside-PCITs-Revision-PCITs-Revision-PCITs-Upholds-Deduction-Section-10AA-Due-to-Proper-AO-Review-AO-Review-taxscan.jpg "ITAT Sets Aside PCITs Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]")
ITAT Sets Aside PCIT's Revision, Upholds Deduction u/s 10AA Due to Proper AO Review [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) set aside the revision order passed by the Principal Commissioner of Income Tax (PCIT) and...
![Rejection of Registration Application u/s 12AB: ITAT Remands Matter to CIT(E) for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Rejection-of-Registration-Registration-Application-Registration-Application-Section-12AB-ITAT-ITAT-Remands-Matter-Remands-Matter-to-CITE-taxscan.jpg "Rejection of Registration Application u/s 12AB: ITAT Remands Matter to CIT(E) for Reconsideration [Read Order]")
![Ageing Effect is Standard Practice for Valuing Inventory at NRV: ITAT deletes Addition for Alleged Stock Undervaluation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Stock-Undervaluation.jpg "Ageing Effect is Standard Practice for Valuing Inventory at NRV: ITAT deletes Addition for Alleged Stock Undervaluation [Read Order]")
![Wrong Classification of Wages: ITAT Directs Reclassification as Direct Expenses, Deletes Addition for Incorrect Stock Valuation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/stock-valuation.jpg "Wrong Classification of Wages: ITAT Directs Reclassification as Direct Expenses, Deletes Addition for Incorrect Stock Valuation [Read Order]")
![Failure to Record Opinion on Penalty Levy Not Erroneous or Prejudicial to Revenues Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Failure-to-Record-Opinion-Penalty-Penalty-Levy-Not-Erroneous-or-Prejudicial-Prejudicial-to-Revenues-Interest-Revenues-Interest-ITAT-Site-image.jpg "Failure to Record Opinion on Penalty Levy Not Erroneous or Prejudicial to Revenues Interest: ITAT [Read Order]")
ITAT Allows Amortization of Surface Rights u/s 35E, Upholds Mining Lease Expenditure as Business Right [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the amortisation of surface rights for mining can be allowed under Section 35E of the Income Tax Act, 1961 and that the...
![ITAT Allows Amortization of Surface Rights u/s 35E, Upholds Mining Lease Expenditure as Business Right [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Allows-Amortization-Amortization-Amortization-of-Surface-Rights-Surface-Rights-Section-35E-Lease-Expenditure-Business-Right-taxscan.jpg "ITAT Allows Amortization of Surface Rights u/s 35E, Upholds Mining Lease Expenditure as Business Right [Read Order]")
The Burden of Proof on Taxpayer: ITAT dismisses Appeal as Assessee fails to Justify Unexplained Cash Disposits [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) upheld the tax addition against an assessee who failed to provide the source of his bank deposits. The tribunal dismissed the appeal after...
![The Burden of Proof on Taxpayer: ITAT dismisses Appeal as Assessee fails to Justify Unexplained Cash Disposits [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Taxpayer-ITAT-Appeal-as-Assessee-Unexplained-Cash-Disposits-TAXSCXAN.jpg "The Burden of Proof on Taxpayer: ITAT dismisses Appeal as Assessee fails to Justify Unexplained Cash Disposits [Read Order]")
Jurisdiction of PCITÂ not Invokable in absence of any Incorrectness and Incompleteness in Fact Appreciation by AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Jaipur bench while allowing the appeal has held that the jurisdiction of the Principle Commissioner of Income Tax (PCIT) is not invokable in absence of any...
![Jurisdiction of PCITÂ not Invokable in absence of any Incorrectness and Incompleteness in Fact Appreciation by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Delhi-ITAT-ITAT-Dismisses-Revenues-Tax-Appeal-Lack-of-Jurisdiction-Appropriate-Bench-Grants-Liberty-Income-Tax-Appellate-Tribunal-taxscan.jpg "Jurisdiction of PCITÂ not Invokable in absence of any Incorrectness and Incompleteness in Fact Appreciation by AO: ITAT [Read Order]")
S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) ruled that Section 145(3) of the Income Tax Act, 1961, cannot be invoked without identifying specific defects in the books of accounts and...
![S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Defects-in-Books-of-Account-1.jpg "S. 145(3) of Income Tax Cannot Be Invoked Without Identifying Specific Defects in Books: ITAT [Read Order]")
![Addition of Rs. 55 Lakh as Undisclosed Income Based on Retraction: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Addition-Undisclosed-Income-Retraction-ITAT-taxscan.jpg "Addition of Rs. 55 Lakh as Undisclosed Income Based on Retraction: ITAT deletes Addition [Read Order]")
ITAT deletes Rs. 3 lakh Income Addition, Finds proportionate Income already disclosed in return [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the Rs. 3 lakh income addition, ruling that the proportionate income was already disclosed in the tax return. Harish Jain,...
![ITAT deletes Rs. 3 lakh Income Addition, Finds proportionate Income already disclosed in return [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Income-Addition-Income-Tax-taxscan.jpg "ITAT deletes Rs. 3 lakh Income Addition, Finds proportionate Income already disclosed in return [Read Order]")
Unexplained Loans of Rs. 4.28 Crore: ITAT upholds CIT(A) Decision to delete Addition [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal(ITAT) upheld the Commissioner of Income tax(Appeals)[CIT(A)]'s decision to delete the Rs. 4.28 crore addition under section 68 of Income Tax Act,1961...
![Unexplained Loans of Rs. 4.28 Crore: ITAT upholds CIT(A) Decision to delete Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Unexplained-Loans-Loan-ITAT-ITAT-Upholds-CITA-Decision-CITA-Delete-Addition-CITA-Decision-to-Delete-Addition-taxscan.jpg "Unexplained Loans of Rs. 4.28 Crore: ITAT upholds CIT(A) Decision to delete Addition [Read Order]")