Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Reassessment Quashed as AO Relied on Incorrect AIR Information: ITAT Amritsar
ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures
ITAT Quashes Reassessment as Search-Based Material Required Action Under Section 153C, Not Section 148
DVO Valuation Alone Cannot Justify Section 69 Addition Without Extra Payment Proof: ITAT Amritsar
Transfer of leasehold property with constructed building attracted Section 50C
ITAT Grants Partial Relief in Demonetization Cash Deposit Case Due to Senior Citizen Status
ITAT Remands Section 54B Claim Due to Dispute Over Agricultural Use Evidence
Addition Deleted as Gross Receipts Cannot Be Taxed Without Profit Determination: ITAT Amritsar
Section 80P(2)(d) Deduction Allowed on Interest from Cooperative Banks: ITAT Amritsar
Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
Survey Surrender & Diary Entries Held Insufficient – ₹266 Cr Addition Deleted – Statements u/s 133A Have No Evidentiary Value Without Corroboration – ITAT Amritsar
Bogus Purchase Addition Restricted to 25% Upheld – Entire Disallowance u/s 69C Rejected – Revenue Appeal Dismissed – ITAT Amritsar
Conferences, Hospitality & Events at Luxury Hotels did not qualify as Charitable Activity
Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
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.
