Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Assessment Order in Deceased Assessee’s Name Not Sufficient to Quash Proceedings
Income Tax
Income Tax
CPC Cannot Make PF/ESI Disallowance on Debatable Issues: ITAT Orders Fresh Verification
Income Tax
Income Tax
60% Section 115BBE Tax Not Applicable to Income Surrendered Before Notification
Income Tax
Income Tax
ITAT Allows Partial Relief on Demonetisation Cash Deposits Citing Agricultural Background
Income Tax
Income Tax
Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Income Tax
Income Tax
Beneficial Owner Wins! TDS Cannot Be Denied Due to PAN Mismatch After Rule 37BA Compliance
Income Tax
Income Tax
Demonetisation Cash Deposit Explained: Why Loan Withdrawals Prevailed Over AO’s Suspicion
Income Tax
Income Tax
Order Collapses as 148 Notice Not Issued by Faceless AO
Income Tax
Income Tax
Full Depreciation Victory: 100% Claim Allowed Because Seller Did Not Claim Prior Benefit
Income Tax
Income Tax
Assessment Crumbles as AO Ignores Faceless Mandate- Jurisdictional AO Has No Power to Reopen Post March 2022
Income Tax
Income Tax
Mechanical 153D Approval for 42 Cases Vitiates Entire 153A Assessments – ITAT Quashes All Years, Revenue Appeals Fail
Income Tax
Income Tax
Search Assessments Quashed: ITAT Rules Section 153D Approval Invalid for Mechanical ‘Rubber Stamp’ Use
Income Tax
Income Tax
Reassessment Notice Issued by Wrong Authority – ITAT Quashes Entire 148 Proceedings Following P&H HC
Income Tax
Income Tax
