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
![District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/District-Mining-Officer-Statutory-Obligation-to-Collect-TCS-Statutory-Obligation-tcs-Compounding-Fee-Received-from-Illegal-Miners-Compounding-Fee-Illegal-Miners-ITAT-taxscan.jpg "District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]")
District Mining Officer is under Statutory Obligation to Collect TCS on Compounding Fee Received from Illegal Miners: ITAT [Read Order]
In a recent case, the Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the District Mining Officer is under statutory...
![Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Accrued-Year-Consideration-Real-Income-Subject-Tax-taxscan.jpg "Income Accrued in Year under Consideration shall be viewed as Real Income and Subject to Tax: ITAT sustains addition [Read Order]")
![Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activities-of-the-trust-deciding-factor-while-granting-registration-Income-Tax-Act-ITAT-TAXSCAN.jpg "Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT [Read Order]")
![Share of Substantial Profit earned from sale of Agricultural Land to NRDA eligible to Tax: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Share-of-Substantial-Profit-Substantial-Profit-Agricultural-Land-Profit-NRDA-NRDA-eligible-to-Tax-taxscan.jpg "Share of Substantial Profit earned from sale of Agricultural Land to NRDA eligible to Tax: ITAT upholds Revision Order [Read Order]")
![ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Condones-Delay-Application-Income-Tax-Exemption-Educational-Institution-taxscan.jpg "ITAT Condones Delay Application for Income Tax Exemption to Educational Institution u/s 10(23C)(vi) for Subsequent Year not Being Time Barred [Read Order]")
Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the mistakes that are apparent from the records under Section 254(2) of the Income Tax Act, 1961 can be rectified by the...
![Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mistake-Apparent-from-Record-Income-Tax-Act-could-be-corrected-by-Tribunal-ITAT-allows-Rectification-Application-TAXSCAN.jpg "Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application [Read Order]")
No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]
The Raipur bench of Income Tax Appellate Tribunal (ITAT) has held that there is no disallowance under Section 40A (3) of Income Tax Act, 1961 on payment made towards purchase of beer from state...
![No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/disallowance-Income-Tax-Act-payment-Purchase-Beer-State-Government-ITAT-income-tax-taxscan.jpg "No Disallowance u/s.40A (3) of Income Tax Act on Payment made towards Purchase of Beer from State Government: ITAT [Read Order]")
![Â No addition can be made on basis of Rejected Book of Account by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/book-of-account-Assessing-Officer-ITAT-addition-rejection-taxscan.jpg "Â No addition can be made on basis of Rejected Book of Account by Assessing Officer: ITAT [Read Order]")
Addition made to Income which was Already Declared in Income Disclosure Scheme : ITAT directs Re-adjudication [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication to the assessing officer for making the addition to Income that was already declared in Income Disclosure...
![Addition made to Income which was Already Declared in Income Disclosure Scheme : ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-made-to-Income-Declared-in-Income-Disclosure-Scheme-ITAT-directs-Re-adjudication-TAXSCAN.jpg "Addition made to Income which was Already Declared in Income Disclosure Scheme : ITAT directs Re-adjudication [Read Order]")
Unexplained Money u/s 69A Received Back through Banking Channel as Sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has recently, in an appeal filed before it, on finding that unexplained money under section 69A was received back through banking channel as...
![Unexplained Money u/s 69A Received Back through Banking Channel as Sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Unexplained-Money-Banking-Channel-sale-Consideration-of-Shares-ITAT-Upholds-Addition-ITAT-Income-Tax-taxscan.jpg "Unexplained Money u/s 69A Received Back through Banking Channel as Sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE [Read Order]")
Unexplained Money u/s 69A Received Back through Banking Channel as sale Consideration of Shares: ITAT Upholds Addition u/s 115BBE
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, has recently, in an appeal filed before it, on finding that unexplained money under section 69A was received back through banking channel as...
Failure to Prove Authenticity of Loan Transactions: ITAT holds Unsecured Loans as Unexplained Cash Credits u/s 68 of Income Tax Act
The Raipur bench of Income Tax Appellate Tribunal (ITAT) has recently upheld the decision of the lower authority held that unsecured loans are unexplained cash credits under Section 68 of Income Tax...
