![ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-incorrectly-already-disallowed-Penalty-ITAT-Penalty-prevent-Double-Addition-taxscan.jpg "ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]")
ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted a penalty of Rs.96.62 lakh imposed on Delhi-based fabric trader Pawan Kumar Gupta,...
![Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Whatsapp-Whatsapp-Chats-Revealed-Transactions-Whatsapp-Chats-Revealed-Whatsapp-Chats-Rajasthan-HC-Rajasthan-HC-Upholds-taxscan.jpg "Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]")
![[BREAKING] Telecom Towers, Pre-Fab Buildings Qualify as Capital Goods for GST/CENVAT Input Tax Credit: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bharti-Hexacom.jpg "[BREAKING] Telecom Towers, Pre-Fab Buildings Qualify as Capital Goods for GST/CENVAT Input Tax Credit: Rajasthan HC [Read Order]")
![“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Rajasthan-High-Court-NRIs-Land-Purchase-Chargeable-Under-the-Act-taxscan.jpg "“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]")
![Validity of Circular No. 150/2021 under Challenge: Rajasthan HC stays GST Recovery on Highway Annuities [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Validity-of-Circular-Challenge-Rajasthan-HC-GST-Recovery-Highway-Annuities-taxscan.jpg "Validity of Circular No. 150/2021 under Challenge: Rajasthan HC stays GST Recovery on Highway Annuities [Read Order]")
No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]
The Rajasthan High Court recently ruled referred to the Supreme Court decision in Union of India & ors. Vs. Rajeev Bansal (2024) to hold that reassessment notice under Section 148 of the Income...
![No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Income-Tax-Reassessment-Notice-Statutory-Limitation-Rajasthan-HC-SC-Decision-Rajeev-Bansal-taxscan.jpg "No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]")
GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]
The Rajasthan High Court recently directed a special purpose vehicle, indulged in the construction of governmental projects under a Build-Operate-Transfer (BOT) agreement to pursue an appeal against...
![GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-BOT-Model-Construction-Agreement-Rajasthan-HC-Appeal-Proper-Authority-light-of-Audit-Reports-Govt.-Circular-taxscan.jpg "GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]")
Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]
In a recent decision, the High Court of Rajasthan has held that recording of satisfaction by DCIT under Section 271E of the Income Tax Act is insufficient for the initiation and imposition of...
![Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Rajasthan-High-Court-Penalty-Income-Tax-taxscan.jpg "Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]")
ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]
In a recent ruling, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of ₹8.36 lakh made by the AO under Section 40A(3) of the Income Tax Act. The appeal was against...
![ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Deletes-Disallowance-of-Cash-Payments-Disallowance-of-Cash-Payments-Cash-Payments-Exemptions-on-Property-Transactions-Property-Transactions-taxscan.jpg "ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]")
Limitation for TRAN-1 Declaration u/r 117 CGST is Mandatory and Not Directory: Rajasthan HC [Read Order]
In a recent matter, the Rajasthan High Court reaffirmed the mandatory nature of the time and manner for claiming transitional credit under Rule 117 of the Central Goods and Services Tax (CGST) Rules,...
Failure to Prove Service of Order: CESTAT Sets Aside Commissioner (Appeals)'s Time-Barred Dismissal, Remands Matter [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that an appeal cannot be dismissed as time-barred without sufficient evidence of service of the...
![Failure to Prove Service of Order: CESTAT Sets Aside Commissioner (Appeals)s Time-Barred Dismissal, Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Failure-to-prove-service-of-order-CESTAT-Sets-CommissionerAppealss-Time-Barred-Dismissal-Remands-Matter-taxscan.jpg "Failure to Prove Service of Order: CESTAT Sets Aside Commissioner (Appeals)s Time-Barred Dismissal, Remands Matter [Read Order]")
Rajasthan HC Erroneously Grants Benefits u/s 10(20) Instead of u/s 11 & 12 Claimed by JDA: SC Remands for Fresh Consideration [Read Judgement]
In a recent ruling, the Supreme Court ( SC ) found that the Rajasthan High Court erroneously granted benefits under Section 10(20) instead of under Sections 11 and 12 of the Income Tax Act, 1961,...
