Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Revision u/s 263 without satisfying twin conditions is unsustainable
Income Tax
Income Tax
Section 263 cannot be invoked for non-verification in year of transfer of utilization of amount deposited in Capital Gain Account
Income Tax
Income Tax
Revisional power unjustified as detailed inquiry conducted by AO
Income Tax
Income Tax
Orders cannot be set aside on mere whims & fancies of Revisionary Authority
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as tax assessed is equal to TDS deducted
Income Tax
Income Tax
Matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings
Income Tax
Income Tax
Revisionary power u/s 263 invocable as old tax rates applied instead of amended rates
Income Tax
Income Tax
Order passed in cryptic manner cannot make it erroneous
Income Tax
Income Tax
Amount received in the nature of interest is taxable @15% under Article 12 of India-UK DTAA
Income Tax
Income Tax
Interest on refund due to additional claim payable from the date additional claim was raised
Income Tax
Income Tax
Section 12AA mandates passing of order refusing or granting registration in writing
Income Tax
Income Tax
Not feasible to upload voluminous books on Income Tax Portal- ITAT directs AO to do physical examination
Income Tax
Income Tax
Suspicions of department cannot be base for revisionary proceedings
Income Tax
Income Tax
