Courts: ITAT Chandigarh
Find latest ITAT Chandigarh judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.

Section 10(23C)(iiiad) Shields School – AO Cannot Invoke Section 11(5)

Suspicion Can’t Replace Proof- Tribunal Slams Suspicion-Based Additions

Photocopy of WhatsApp Agreement Not Evidence – Search Assessments Must Rely on Cogent Proof

Genuine Loans from Close Relatives Cannot Be Doubted: ITAT Chandigarh Deletes Addition

WhatsApp Chat Alone Not Evidence – ITAT Chandigarh Quashes ₹1.12 Cr Addition

Unsigned Agreement to Sell- Not Valid Evidence for Sec. 69/69B- Cannot Justify Addition

Gifts from Sister & Father-in-Law Accepted: ITAT Deletes Addition

Advance receivables qualify as application of income u/s 11(2): ITAT Chandigarh

Snack Vendor Cash Deposits Verified; ITAT Deletes Addition as Source proved

Late Employee PF/ESI Contribution Payments Not Deductible: ITAT Chandigarh

No TDS Default Where Proper Form 15G/15H Filed: ITAT Chandigarh

ITAT Deletes Addition on Sale of Shops & Interest on Conversion Charges

No addition u/s 69A of ₹10.46L for cash deposits by assessee during demonetization period

Section 14A Disallowance Cannot Be Added to MAT Book Profits: ITAT Chandigarh
ITAT Chandigarh judgments and orders cover appeals involving a broad range of issues under the Income-tax Act. This page compiles Tribunal decisions on assessments, additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, businesses and consultants can use the ITAT Chandigarh category to locate relevant precedents and research income-tax disputes. TaxGuru updates this collection with Tribunal decisions published on the website, providing convenient access to recent and important earlier ITAT Chandigarh case laws.
