Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Exemption from tax allowable on donations to Shirmoni Gurdwara Parbandhak Committee
ITAT deletes addition in respect of bogus Purchases
Section 80-IB Converting of gold bricks, biscuits or bars, into jewellery amounts to Manufacture
No addition for mere Entry in Diary without any corroborative evidence
No Section 12A registration denial if objects were charitable & activities were genuine
Section 153A- No Addition- If no incriminating material unearthed during search
Mistake of counsel may be taken into account in condoning delay: ITAT Amritsar
No exemption U/s. 10(23C)(vi) if Educational institution not exists solely for education
Section 10(23C)(vi) Exemption cannot be denied to Assessee running school for educational purposes
Only Mistake apparent on the face of record can be rectified u/s 254
No exemption u/s 11 to charitable trust in case it was not registered u/s 12AA
No TDS u/s 194C on Simpliciter payment towards Crane hiring charges
No Transfer on mere appointment of Power of Attorney for property
Amendment to partnership deed not registered with Registrar are not legally enforceable
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.
