Courts: ITAT Amritsar
234 articlesIncome Tax
Income Tax
ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice
Income Tax
Income Tax
Reassessment Quashed as AO Relied on Incorrect AIR Information: ITAT Amritsar
Income Tax
Income Tax
ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures
Income Tax
Income Tax
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
Income Tax
Income Tax
DVO Valuation Alone Cannot Justify Section 69 Addition Without Extra Payment Proof: ITAT Amritsar
Income Tax
Income Tax
Transfer of leasehold property with constructed building attracted Section 50C
Income Tax
Income Tax
ITAT Grants Partial Relief in Demonetization Cash Deposit Case Due to Senior Citizen Status
Income Tax
Income Tax
ITAT Remands Section 54B Claim Due to Dispute Over Agricultural Use Evidence
Income Tax
Income Tax
Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
Income Tax
Income Tax
Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar
Income Tax
Income Tax
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
Income Tax
Income Tax
Survey Surrender & Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 25% Upheld – Entire Disallowance u/s 69C Rejected – Revenue Appeal Dismissed – ITAT Amritsar
Income Tax
Income Tax
