ITAT Chandigarh held that mere non-accounting of the expired stock as part of the opening stock would not have any impact on the profitability. Accordingly, addition thereof is liable to be deleted.
ITAT Chandigarh rules on treating surrendered income as medical profession income in the case Bharat Vipan Garg Vs PCIT. Dive deep into the judgment details.
Analysis of Pawan Aggarwal’s appeal against CIT(A) Ludhiana order regarding disallowance of expenses and building improvement costs. Outcome by ITAT Chandigarh.
Analysis of ITAT Chandigarh’s order allowing the submission of a CA certificate regarding non-deduction of TDS by the State Council for Science, Tech & Environment.
ITAT Chandigarh’s ruling on assessment of surrendered income under section 69 of Income Tax Act. Jaspreet Singh Mauj’s case offers insights into legitimacy of such assessments.
Dive into the ITAT Chandigarh’s ruling in case of Manjeet Singh vs. ITO, which deliberates on validation of unexplained cash deposits.
ITAT Chandigarh held that CIT(E) cannot grant registration to an institution as he deems fit. Here, CIT(E) has granted registration to the assessee as Charitable Institution involved in “advancement of other objects of public utility” instead of Charitable Institution engaged in education activity as applied by the assessee.
Analysis of ITAT Chandigarh’s verdict in Eastman Exports Vs DCIT. The case focuses on audit report dates and tax deductions.
The ITAT Chandigarh directs reassessment in a case where the appellant, Puran Singh, was unaware of a notice due to its delivery on his counsel’s e-mail ID, leading to the inability to provide explanations on cash deposits.
CESTAT Chandigarh rules in favour of the Department in a case involving refund claims filed under Section 27 of the Customs Act. The tribunal asserts that duty was correctly paid and unjust enrichment was not established.
