Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Non quote of PAN on TDS certificate issued may attract penalty u/s. 272B
S. 80-IB deduction can’t be denied for Common statutory registration, accounts or power connection
S. 194J Maintenance of hospital equipments is ‘professional service’
Development authority established with profit motive not entitled for registration u/s. 12A
CIT(A) can admit additional evidence or documents only after applying Rule 46A
Deduction u/s.80IB not available on Duty drawback and DEPB receipts
Even Best Judgment assessment cannot be made without giving opportunity of being heard has to be given to assessee
Reopening of Completed assessment, onus lies mainly on department to confront assessee with evidence
Specification of agricultural lands which fall outside scope of "capital asset"
Applicability of section 50C of IT Act in case consideration declared by assessee is accepted by Stamp Valuation Authority
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.
