Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Denial of deduction u/s 11 for non-filing of Form No. 10B is unjustifiable
Addition merely based on statement without confronting incriminating material has no evidentiary value
Delay of 9 years condoned on reasonable cause of non-receipt of intimation
Revision by PCIT was justified as there was no lack of investigation by AO
Mere typographical mistake without independent evidence doesn’t amount to unexplained money
Penalty u/s 271B levied for non-furnishing of audit report without reasonable cause
Provisions of section 115BBE not applicable where surrender is made to cover any discrepancy
Provisions of section 68 inapplicable in absence of maintenance of any books of accounts
Section 68 not empower AO to make addition of sundry debtors/ advance to growers
Not intentional or mala fide delay in filing of an appeal is condonable
TDS credit denial merely because the same is in the name of deceased person unsustainable
Reflection of business loss in column bad & doubtful in ITR doesn’t affect its allowability
No section 69A addition for sales already admitted as revenue receipt
Development of skill is not the purpose to fulfilling to section 2(15)
ITAT Amritsar case laws and orders cover a variety of disputes arising under the Income-tax Act. Decisions may concern assessments, additions, deductions, exemptions, capital gains, business income, unexplained credits and investments, reassessment, TDS, penalties and procedural requirements. This TaxGuru page provides taxpayers, Chartered Accountants, advocates, businesses and tax professionals with a dedicated resource for researching ITAT Amritsar judgments and appellate developments. The collection includes recent decisions and important earlier Tribunal rulings published on TaxGuru, helping readers locate relevant income-tax precedents and understand the Tribunal’s treatment of recurring tax controversies.
