Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Extrapolation of wages restricted to evidences found during survey: ITAT Chandigarh
Income Tax
Income Tax
Surplus funds of charitable institution can be used only for charitable activity
Income Tax
Income Tax
Ex-Parte Tax Order Set Aside as Assessee’s Counsel Faced depression & memory loss
Income Tax
Income Tax
ITAT Remits ₹3.10 Cr high-pitched addition Case for Fresh Adjudication
Income Tax
Income Tax
Addition based on statement set aside as opportunity to cross-examine deponent not granted
Income Tax
Income Tax
CPC Lacked Power Under Sec. 143(1) to Deny Sec. 80P for Late Filing Prior to Finance Act 2021
Income Tax
Income Tax
AO Cannot Base Section 68 Additions on Inferences from Sample Transactions
Income Tax
Income Tax
Addition based on loose paper without corroborative material not sustainable
Income Tax
Income Tax
Every error cannot be corrected under section 263: ITAT Chandigarh
Income Tax
Income Tax
Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case
Income Tax
Income Tax
ITAT allows section 10(23C)(iiiab) exemption despite Counsel’s Error
Income Tax
Income Tax
ITAT Rules on 80P Deduction: Error No Bar for Legitimate Claim
Income Tax
Income Tax
Section 10(23C) Registration Cannot Be Denied for Technical Clause Selection Error
Income Tax
Income Tax
