Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Retention of revenues by assessee society as grant in aid by Govt is exempt under section 10(23C)(iiiab)
Income Tax
Income Tax
Denial of cross-examination of person based on which addition was confirmed is unjustified
Income Tax
Income Tax
Interest rate on unsecured loan cannot be excessive if same is less than interest paid on secured loan
Income Tax
Income Tax
Investment made in other’s name not eligible for exemption u/s. 54B
Income Tax
Income Tax
Addition to business income merely based on closing bank balance is unjustified
Income Tax
Income Tax
No penalty on undisputed claim of Interest paid to firm against business income
Income Tax
Income Tax
No Section 234E late filing fees for inadvertent wrong TDS Statement filing
Income Tax
Income Tax
Tax Audit Report is a vital piece of evidence – ITAT admit additional evidence
Income Tax
Income Tax
ITAT deletes section 271(1)(c) penalty on section 40A(3) additions
Income Tax
Income Tax
ITAT condone delay as assessee was illiterate & not claimed VRS exemption in Return
Income Tax
Income Tax
Adjoining residential houses constitutes a single unit for section 54/54F
Income Tax
Income Tax
Ignorance of additional evidence and submission is patently and legally wrong
Income Tax
Income Tax
No addition for Deposits in bank made from past savings
Income Tax
Income Tax
