Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
SCN mentioning proposed additions U/s. 144B(xvi) is a mandatory requirement
Mere Reflection in books of account cannot be reason for non-acceptance of depreciation
ITAT upheld section 234E late fees for delay in filing TDS return
ITAT directs CIT(A) for further adjudication after considering assessee’s submission
No addition can be made in the hands of power of attorney holder
ITAT refers matter back to AO as Assessee challenged legal grounds 1st time before ITAT
SBN deposited during demonetization – ITAT remanded matter back to AO
Assessment proceedings commence with filing of Income Tax return
ITAT allows Benefit to assessee for availing section 44AD for non-maintaining books of account
Corpus donations received by unregistered Trusts are not taxable
Assessment order void if notice was not served on relevant address
Unclaimed deduction can be claimed before assessing authority without filing revised return
Revenue Authority has no power to go beyond jurisdiction of order of ITAT
Partners not liable to pay tax on remuneration on which tax already paid by firm
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.
