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
![Negligence of Assessee throughout Assessment Proceedings: ITAT rejects Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-ITAT-Raipur-Negligence-of-Assessment-Proceedings-TAXSCAN.jpeg "Negligence of Assessee throughout Assessment Proceedings: ITAT rejects Appeal [Read Order]")
Negligence of Assessee throughout Assessment Proceedings: ITAT rejects Appeal [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Raipur Bench rejects the appeal of the assessee to restore the matter back to the file of Commissioner of...
![No Incriminating Material found during Search for Unabated AY: ITAT upholds Deletion of Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-upholds-Income-Tax-Appellate-Tribunal-Commissioner-of-Income-Tax-Appeals-CITA-Assessment-Year-taxscan.webp "No Incriminating Material found during Search for Unabated AY: ITAT upholds Deletion of Additions [Read Order]")
![Lack of Evidence in proving Unexplained Investment u/s 69 of IT Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-in-Raipur-Lack-of-evidence-ITAT-deletes-Addition-unexplained-investment-IT-Act-Section-69-ITAT-news-TAXSCAN.jpg "Lack of Evidence in proving Unexplained Investment u/s 69 of IT Act: ITAT deletes Addition [Read Order]")
![ITAT Restores Case to AO for Proper Verification of Rs. 18.5 Lakhs Unexplained Cash Additions from Opening Balance and Unsecured Loans [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-AO-issues-Opening-Balance-TAXSCAN.jpg "ITAT Restores Case to AO for Proper Verification of Rs. 18.5 Lakhs Unexplained Cash Additions from Opening Balance and Unsecured Loans [Read Order]")
![CIT(E) Rejects S.12AB Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/ITAT-Raipur-Income-Tax-ITAT-Re-Adjudication-CITE-Income-Tax-Act-taxscan.jpg "CIT(E) Rejects S.12AB Application under Income Tax Act without providing sufficient opportunity to furnish Documents: ITAT directs Re adjudication [Read Order]")
CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]
In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal ( ITAT ) held that “Corporate Social Responsibility” ( CSR ) expenses are eligible for deduction under section 80G...
![CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-CSR-Income-tax-appellate-tribunal-Corporate-social-responsibility-TAXSCAN.jpg "CSR Expenses Eligible for Deduction u/s 80G of the Income Tax Act: ITAT restores Matter to CIT ( Appeals ) [Read Order]")
![Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Belated-ESI-deposit-ITAT-Raipur-Belated-EPF-deposite-Exemption-for-delayed-deposit-of-ESI-Deduction-for-ESI-delayed-deposite-ESI-EPF-taxscan.jpg "Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]")
![ITAT Annual Digest [Part 63]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Income-Tax-Appellate-Tribunal-analysis-Tax-tribunal-updates-ITAT-decisions-ITAT-judgments-2023-taxscan.jpg "ITAT Annual Digest [Part 63]")
![ITAT Annual Digest [Part 62]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Tax-tribunal-updates-Income-Tax-Appellate-Tribunal-Key-ITAT-judgments-ITAT-case-summaries-Income-Tax-taxscan.jpg "ITAT Annual Digest [Part 62]")
![ITAT Annual Digest [PART 47]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-ANNUAL-DIGEST-PART-52-ITAT-ANNUAL-DIGEST-taxscan.jpg "ITAT Annual Digest [PART 47]")
Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) upheld the determination of income under Section 44D of the Income Tax Act 1961 holding that the sale and purchase transaction in its own...
![Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Determination-of-Income-ITAT-upholds-Income-Tax-Act-Income-Tax-ITAT-ITAT-News-Tax-News-Sale-and-Purchase-TAXSCAN.jpg "Sale and Purchase Transaction in Own account does not Meet Facilitation as Commission Agent: ITAT upholds Determination of Income u/s 44D of Income Tax Act [Read Order]")
Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur bench, observed that goods supplied to a sister concern under a discount amount had been credited to the books of account of the assessee. Therefore,...
![Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Lower-Quality-Goods-supplied-Sister-Concern-Discount-credited-books-account-ITAT-upholds-Reassessment-TAXSCAN.jpg "Lower Quality Goods supplied to Sister Concern under Discount credited books of account: ITAT upholds quashing of Reassessment [Read Order]")