Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Section 12AA Registration granted as primary object is advancement of general public utility
Income Tax
Income Tax
OLA being an intermediary is not liable to deduct TDS on payment to drivers
Income Tax
Income Tax
Arbitral use of revisionary powers u/s. 263 is unsustainable
Income Tax
Income Tax
ITAT allows reconciliation of difference between return of income & Form 26AS
Income Tax
Income Tax
If source of income is provided than deeming section 115BBE provision not applicable
Income Tax
Income Tax
Addition of cash deposited in bank post demonetization due to cash sales unsustainable
Income Tax
Income Tax
Forex derivative transaction for hedging the foreign currency risk is not speculative transaction
Income Tax
Income Tax
Addition towards unexplained cash credit unjustified as evidences and books of account not rejected
Income Tax
Income Tax
Mere Suspicions not enough for Initiation of section 263 Proceedings
Income Tax
Income Tax
Exercising revisionary power u/s 263 in casual arbitrary manner is unsustainable
Income Tax
Income Tax
No addition for cash payment for property out of cash withdrawals by family members
Income Tax
Income Tax
Addition, due to discrepancy in silver stock in regular course of business, unjustified
Income Tax
Income Tax
Section 80-IC deduction eligible on exchange rate fluctuation
Income Tax
Income Tax
