Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
ITAT disallows Payment of referral fees paid by Car dealer
Addition for Cash Deposited in Joint Account cannot be made to an A/c holder if he/she Proves that same belongs to other Joint A/c Holder
Proper Notice U/s. 148 is must for initiating reassessment proceeding
Section 69B cannot be invoked on mere assumption that there was understatement of investment
AO cannot be uncertain in penalty order as to concealment or furnishing of inaccurate particulars of income
Rejection of application for Registration U/s. 12AA for No beneficiary clause in trust deed
Disallowance u/s 14A is to be made despite no tax-free income on investment
CIT(A) cannot cancel order U/s. 127 transferring jurisdiction from one AO to another
Interest u/s 234A/ 234B cannot be levied in absence of any mention in Assessment Order
In absence of communication of interest on IT Refund no penalty for not offering the same for tax
Compensation paid for loss to clients due to negligence of employees of assessee is allowable expense
Service of Notice to the firm: ITAT Amritsar Explains the Law
Onus to enforce attendance of hostile witness located beyond 500 Kms
In case of AIR based scrutiny AO’s scope is limited to AIR transactions only
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.
