Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Registration u/s 12AA cannot be denied by invoking provisions of section 2(15)
Sec. 194C applies only if there exist a contractual arrangement between parties
Taxability of Dharmarth receipts collected by Assessee Company
Molasses produced during manufacturing of sugar not scrap for the purpose of section 206C
No penalty for wrong claim of depreciation , if claim was bona fide
No Penalty on additions made on estimation basis without evidencing concealment of income
Assessee must substantiate its claim that payment in cash were not in violation of section 40A(3)
12AA registration can be cancelled if main activities of assessee-trust were in the nature of trade & Commerce
Registration to a trust can be denied if it was charging fees for citizen services in addition to statutory fees
Bagasse used as a fuel usually in sugar mills, cannot be considered as ‘scrap’ for sec. 206C
Excise duty refund for industrial development in State is to be treated as capital receipt
No specific provisions for giving any opportunity to the assessee before reference to TPO
Section 54F deduction if construction not completed but amount invested?
Trust working for a particular community not eligible for approval under section 80G(5)
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.
