ITAT Raipur
Explore the latest ITAT Raipur judgments, orders, and appellate decisions on direct tax matters from the Raipur bench of the Income Tax Appellate Tribunal
![Relief to Real Estate Company: ITAT Holds Compensation Received for Compulsory Land Acquisition by NHAI Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129413-relief-real-estate-company-itat-holds-compensation-received-compulsory-land-acquisition-by-nhai-taxable-.webp "Relief to Real Estate Company: ITAT Holds Compensation Received for Compulsory Land Acquisition by NHAI Not Taxable [Read Order]")
Relief to Real Estate Company: ITAT Holds Compensation Received for Compulsory Land Acquisition by NHAI Not Taxable [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, held that compensation received for compulsory acquisition of land by the National Highways...
![No Double-Deduction of Bad and Doubtful Debts in Cooperative Bank’s Income Tax Return: ITAT Upholds Deletion of ₹17 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129400-no-double-deduction-of-bad-and-doubtful-debts-in-cooperative-banks-income-tax-return.webp "No Double-Deduction of Bad and Doubtful Debts in Cooperative Bank’s Income Tax Return: ITAT Upholds Deletion of ₹17 Cr Addition [Read Order]")
![Urban Local Body Assessed as Partnership Firm: ITAT Considers Exemption, PAN Mix-up and Deletes Assessment [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126112-urban-local-body-partnership-firm-itat-assessment-taxscan.webp "Urban Local Body Assessed as Partnership Firm: ITAT Considers Exemption, PAN Mix-up and Deletes Assessment [Read Order]")
PCIT(A)'s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, placed reliance on several judgments and held that if the difference between Stamp Duty Valuation and actual consideration of a property is...
![PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124460-ao-reassessment-overruled-itat-reiterates-safe-harbour-rules-law-prospicit-respicit-taxscan.webp "PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]")
Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Raipur Bench, has held that deduction claimed for political donations under Section 80GGC of the Income Tax Act, 9161 cannot be denied merely on the...
![Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2124035-political-donation-deduction-cannot-be-denied-general-presumptions-alone-itat-allows-s-80ggc-claim-taxscan.webp "Political Donation Deduction Cannot be Denied on General Presumptions Alone: ITAT allows S. 80GGC Claim [Read Order]")
Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal ( ITAT ) has quashed a long-term capital gains addition after holding that the land sold by the assessee was a rural agricultural land...
![Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123972-agricultural-land-275-km-municipal-limit-as-per-google-map-taxscan.webp "Agricultural Land is at 2.75 Km from Municipal Limit as per Google Map: ITAT quashes Capital Gain Addition [Read Order]")
Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) that the admission of additional evidence without complying with the mandatory requirements of Rule 46A(3) of the Income Tax Rules,...
![Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118185-admission-additional-evidence-sans-taxscan.webp "Admission of Additional Evidence Sans Rule 46A(3) Compliance Invalid: ITAT Revives ₹1.77 Cr Unexplained Purchase Addition [Read Order]")
Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]
The bench of the Income Tax Appellate Tribunal, Raipur, held that loans received in an earlier year cannot be treated as deemed dividend in a subsequent year when no payment was made during the...
![Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098691-taxed-without-payment-itat-deemed-dividend-taxscan.webp "Brought-Forward Loan Cannot Be Taxed without Payment During Relevant Year: ITAT Deletes ₹1.45 Cr Deemed Dividend Addition [Read Order]")
ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, has restricted the addition to the differential margin between the Gross Profit (GP) declared by the assessee and the benchmark rate...
![ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098740-rice-trading-taxscan.webp "ITAT restricts Addition on “Peak Purchase” to Differential Margin Between Declared and Benchmark Profit in Rice Trading Case [Read Order]")
Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]
The bench of the Income Tax Appellate Tribunal (ITAT), Raipur, upheld the disallowance of ₹15,000 made on account of donation expenses, as the assessee had failed to reconcile the difference...
![Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/2098679-donation-disallowance-taxscan.webp "Assessee’s Failure to Reconcile the Discrepancy Justifies Addition: ITAT upholds Donation Disallowance [Read Order]")