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
![Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amendment-prospective-effect-ITAT-disallowance-Taxscan.jpeg "Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]")
Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal ( ITAT ) has held that amendment on Section 36(1)(va) of the Income Tax Act has a prospective...
![TDS not applicable on Purchase of Spare Parts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/TDS-Purchase-of-Spare-Parts-ITAT-Taxscan.jpg "TDS not applicable on Purchase of Spare Parts: ITAT [Read Order]")
![Absence of New Material and Existence of Identical facts in a series of AYs, similar treatment was to be attributed in the relevant AY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Wrong-Name-ITAT-Taxscan.jpg "Absence of New Material and Existence of Identical facts in a series of AYs, similar treatment was to be attributed in the relevant AY: ITAT [Read Order]")
![Compensation for Termination of Business resulting in Loss of Source of Income is Capital Receipt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Capital-Receipt-Taxscan.jpg "Compensation for Termination of Business resulting in Loss of Source of Income is Capital Receipt: ITAT [Read Order]")
![No Re-Opening of Assessment without Incriminating Material: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "No Re-Opening of Assessment without Incriminating Material: ITAT [Read Order]")
![Assessing Officer cannot Estimate Income If the Books of Accounts are Correct: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Assessing-Officer-Taxscan.jpg "Assessing Officer cannot Estimate Income If the Books of Accounts are Correct: ITAT [Read Order]")
Company, though an Artificial Juridical Person, is Eligible for Deduction for Pooja Expenses: ITAT [Read Order]
Raipur bench of Income Tax Appellate Tribunal (ITAT) recently in the case of M/s.Shree Radhe Industries, held that through a Company is an artificial juridical person, it is eligible for deduction...
![Company, though an Artificial Juridical Person, is Eligible for Deduction for Pooja Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Pooja-taxscan.jpg "Company, though an Artificial Juridical Person, is Eligible for Deduction for Pooja Expenses: ITAT [Read Order]")
Assessee cannot be Penalised for Non-Payment of TDS due to Technical Flaws: ITAT Raipur [Read Order]
In DCIT v. Bhilai Steel Plant, the Income Tax Appellate Tribunal (ITAT), Raipur held that the assessee cannot be treated as an assessee-in-default for non-payment of TDS merely due to technical flaws....
![Assessee cannot be Penalised for Non-Payment of TDS due to Technical Flaws: ITAT Raipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Technical-Error.jpg "Assessee cannot be Penalised for Non-Payment of TDS due to Technical Flaws: ITAT Raipur [Read Order]")
Interest Expenditure cannot be disallowed without proving the nexus between Borrowed Funds and its Utilisation for Non-Business Purposes: ITAT Raipur [Read Order]
The ITAT, Raipur in the case of DCIT v. Sardar Baldeo Singh Bhatia, held that the interest expenditure cannot be disallowed by the Assessing Authority without proving the nexus between borrowed funds...
![Interest Expenditure cannot be disallowed without proving the nexus between Borrowed Funds and its Utilisation for Non-Business Purposes: ITAT Raipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest Expenditure cannot be disallowed without proving the nexus between Borrowed Funds and its Utilisation for Non-Business Purposes: ITAT Raipur [Read Order]")
AO is bound to Grant Relief u/s 54F If Assessee Omitted to Claim it in the Returns and Produces details during Proceedings: ITAT Raipur
In Amit Kumar Banzal v. ITO, the ITAT Raipur held that the benefit of Section 54F of the Income Tax Act can be given to the assessee if he omitted to claim it in the returns and later, produces the...
