Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
No incriminating material during search, no addition u/s 69
Income Tax
Income Tax
Amount, not debited to P&L account, not taxable u/s 41(1)
Income Tax
Income Tax
Addition of gold jewellery not sustained in absence of expert valuer’s report
Income Tax
Income Tax
Cash deposit due to cash sales & cash receipt from debtors permissible
Income Tax
Income Tax
ITAT condones delay in filing of appeal by illiterate agriculturists
Income Tax
Income Tax
ITAT directs AO to allow TDS credit on freight receipts appearing in form 26AS
Income Tax
Income Tax
Govt. authority cannot act in irresponsible & negligent manner
Income Tax
Income Tax
Repayment of debt, incurred by trust, for construction of building is application of income
Income Tax
Income Tax
Section 153C Addition unsustainable if no incriminating material found during Search
Income Tax
Income Tax
Addition for concealed profit not possible on mere surmises
Income Tax
Income Tax
Availability of tangible material is pre-conditional for reopening of assessment
Income Tax
Income Tax
No Section 54 exemption on Gain on Sale of industrial plot of land with office-cum-residential structure
Income Tax
Income Tax
Rule 11U(b) not mandate that Balance Sheet should be audited on valuation date
Income Tax
Income Tax
