Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Reassessment invalid if Satisfaction was recorded in a mechanical manner by JCIT
Not striking off irrelevant matter vitiate penalty proceedings
Dissolution clause not mandatory for registration u/s 12A
Belated employee’s cont. to PF/ ESI made before return due date, disallowance unjustified
Non-Speaking Section 263 Revisional Order not maintainable
Disallowance of interest on loan on Plant & Machinery and Capital WIP by capitalizing it is unsustainable
Section 40A(3) disallowance cannot be made by invoking Section 154 provisions
In case of limited Scrutiny AO not expected to examine matters not referred to him
Amendment in Section 36(1)(va) and 43B by Finance Act 2021 is prospective
Section 80C disallowance: ITAT directs AO to consider submission of Assessee
No denial of section 12A registration to an educational society when no adverse inference drawn on prescribed issues
No fault of bank for non deduction of TDS relying on CA Certificate
Depreciation on iPad chargeable at lower rates because it is not a computer
No addition for bogus purchases in case of lack of enquiry by AO
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.
