Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Matter set aside to test enforceability of agreement to sell vis-à-vis fresh affidavit
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond prescribed due date is sustained
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified
Income Tax
Income Tax
Exemption u/s 54B not available when property not purchased in name of assessee
Income Tax
Income Tax
Disallowance of expense u/s 14A unsustainable as investment in shares were stock-in-trade
Income Tax
Income Tax
Section 54B Exemption on payment for purchase of land against advance received
Income Tax
Income Tax
In absence of enabling powers, no disallowance can be made by CPC
Income Tax
Income Tax
Section 143(3) order invalid if Passed without Issuing Section 143(2) notice
Income Tax
Income Tax
Deeming provisions u/s 69 r/w section 115BBE doesn’t apply to income surrendered as account receivable
Income Tax
Income Tax
No additions in case business advances were made out of business receipts
Income Tax
Income Tax
Submitted additional evidence are critical for determining the issue- ITAT remanded matter back to CIT(A)
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable for bona fide wrong claiming of depreciation
Income Tax
Income Tax
AO cannot disturb assessment which has attained finality except if contrary material found during search
Income Tax
Income Tax
