Courts: ITAT Chandigarh
662 articlesExcise Duty

Excise Duty
CESTAT Upholds Rejection of Telecom Company’s Refund Claim under Customs Act
Income Tax

Income Tax
Penalty cannot be imposed for lower gross profit based on mere Assumptions
Income Tax

Income Tax
Registration u/s 12A granted as activities of plastic waste management is covered within limb of ‘Charitable Purpose’
Income Tax

Income Tax
CPC cannot disallow Section 80P deduction pre-amendment of section 143(1)(a)(v)
Income Tax

Income Tax
NFAC ex-parte order: ITAT directs re-adjudication for non-compliant assessee
Income Tax

Income Tax
Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified
Income Tax

Income Tax
Embezzlement Loss in Charitable Trust’s Activities allowable
Income Tax

Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Income Tax

Income Tax
Taxation of surrendered Additional Income Derived from Business Activities
Income Tax

Income Tax
ITAT allows ‘set off of losses against Surrendered Business Income
Income Tax

Income Tax
Earning agricultural income does not solely depend on land ownership
Income Tax

Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Income Tax

Income Tax
Income already declared under one head cannot be taxed under other head simultaneously
Income Tax

Income Tax
