Courts: ITAT Amritsar
Find latest ITAT Amritsar judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Transfer of Renewable Energy Certificate is capital and not taxable as business income
Invalid section 153A notice: ITAT dismisses Assessment Order
Appeal order not maintainable for violation of section 249(4) due to non-payment of admitted tax
Section 154 cannot be invoked to levying of fee u/s 234E
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Processing rectification application u/s 154 without giving reasonable opportunity is unsustainable
Time limit extendable in case of non-cooperation during conduct of special audit
Trust registration rejection: ITAT orders Reconsideration & fair hearing
Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable
ITAT Deletes Penalties for Improper Procedure in Income Tax Notice Issuance
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Highseas Sale is non-speculative transaction as there is proper delivery of goods
Addition for cash deposited in Bank: ITAT Remits the Case for Further Adjudication
ITAT Amritsar Overturns Ex Parte Addition u/s 68 During COVID-19 Pandemic
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.
