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
![Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filling-Form-67-disallowance-of-Foreign-Tax-Credit-filling-Form-67-Foreign-Tax-Credit-Income-Tax-Income-Tax-Rules-ITAT-grants-claim-on-FTS-taxscan.jpg "Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]")
Delay in filling Form 67 doesn't result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filling Form 67 doesn’t result in disallowance of the Foreign Tax...
![Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Registration-Income-Tax-Act-Income-Tax-Charitable-Trust-Trust-imparting-Education-Education-ITAT-Taxscan.jpg "Registration u/s 12AA of Income Tax Act cant be denied if Charitable Trust is genuinely performing its object of imparting Education: ITAT [Read Order]")
![Order passed by AO in Absence of Proper Inquiry shall be liable to Revision u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Order-AO-Proper-Inquiry-Order-passed-by-AO-in-Absence-of-Proper-Inquiry-Revision-taxscan.jpg "Order passed by AO in Absence of Proper Inquiry shall be liable to Revision u/s 263 of Income Tax Act: ITAT [Read Order]")
![ITAT Confirms 25% Deduction in DLC Rate on Account of Passing of IOCL Pipeline in Middle Part of Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Confirms-25-Deduction-in-DLC-Rate-ITAT-Deduction-in-DLC-Rate-DLC-Rate-Passing-of-IOCL-Pipeline-in-Middle-Part-of-Land-IOCL-Pipeline-Taxscan.jpg "ITAT Confirms 25% Deduction in DLC Rate on Account of Passing of IOCL Pipeline in Middle Part of Land [Read Order]")
![Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Disallowance-of-Expenditure-Mistake-Apparent-on-Record-Outside-Purview-Income-Tax-Act-ITAT-TAXSCAN.jpg "Disallowance of Expenditure is not Mistake Apparent on Record, Outside Purview of Section 154 of Income Tax Act: ITAT [Read Order]")
ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]
The Income Tax Appellate Tribunal (ITAT) Jaipur bench dismissed the assessment order passed under Section 153 of the Income Tax Act , 1961 without recording proper satisfaction. As per...
![ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Assessment-passed-Income-Tax-Act-recording-satisfaction-TAXSCAN.jpg "ITAT dismisses Assessment Order passed u/s 153 of Income Tax Act without recording proper satisfaction [Read Order]")
![Purchase and sale of shares are Not Bogus: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Purchase-and-sale-of-shares-ITAT-deletes-Penalty-Income-Tax-Act-sale-of-shares-Purchase-of-Shares-Penalty-taxscan.jpg "Purchase and sale of shares are Not Bogus: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that term month not to be considered as per British calendar month. The case are that the assessee company was engaged in business...
![4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Calculation-of-Late-Deposit-of-TDS-TDS-Interest-Calculation-Interest-Late-Deposit-ITAT-Taxscan.jpg "4 Months 15 days shall be Taken as 5 Months for Interest Calculation of Late Deposit of TDS: ITAT [Read Order]")
Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) set aside penalty of Rs.5000 under Section 271F of the Income Tax Act, 1961 on grounds of non-filing of returns by the assessee bonafidely...
![Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-file-ITR-Loss-Revenue-Proper-Tax-already-Paid-ITAT-Penalty-taxscan-.jpg "Failure to file ITR bonafidely and witness no Loss to Revenue as Proper Tax was already Paid: ITAT deletes Penalty [Read Order]")
Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the Contact/ Professional Receipts reflected in the Form 26AS shall be Taxed at 8% under Section 44AD of Income Tax Act, 1961. ...
![Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Contract-Professional-Receipts-Reflected-Form-Rightly-Offered-Presumptive-Tax-ITAT-taxscan.jpg "Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]")
Disclosure Made in Income Tax Return Form, Says Conversion of Closing Stock into Investment Not Taxable: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disclosure made by a real estate developer in its Income Tax Return Form, stating that the conversion of closing stock of...
![Disclosure Made in Income Tax Return Form, Says Conversion of Closing Stock into Investment Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disclosure-Made-in-Income-Tax-Return-Form-Conversion-of-Closing-Stock-Investment-Taxable-ITAT-TAXSCAN.jpg "Disclosure Made in Income Tax Return Form, Says Conversion of Closing Stock into Investment Not Taxable: ITAT [Read Order]")
Income from Letting Out properties along with other Amenities are chargeable to Tax under head ‘’Income from Business” : ITAT deletes revision order
The Income Tax Appellate Tribunal (ITAT) Jaipur Bench held that Income from letting out properties along with other amenities are chargeable to tax under the head of Income from business ....
