Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Mere AIR Information not sufficient to believe Income escapement
Tax on Damages for breach of contract received by Immovable property buyer
Petty charities in ‘golaks’ are not anonymous donations
Reopening without alleging non-production of material facts is invalid
Auditors’ Qualifications: Whether a death Knell for assessee?
Total Recall Vs Partial Recall of ITAT ORDER
Premium paid under Keyman Insurance policy allowable as business expense
Keyman insurance policy expense is allowable expenditure u/s 37
Income Surrendered as business income cannot be treated as deemed income u/s 69A
Assessee borrower not liable to prove the source of funds in the hands of lender
Disallowance u/s 40A (3) for aggregate cash payments of more than Rs. 20,000 in a single day to one person is applicable w.e.f. 01/04/2009
Proviso to Section 2(15) as substituted by Finance Act, 2015 is effective from 01.04.2016
Embroidery work on job work basis is Manufacture; Additional Depreciation allowable
Keyman insurance expenses allowable if conditions u/s 10(10D) fulfilled
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.
