Courts: ITAT Chandigarh
Find latest ITAT Chandigarh judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment and penalties.
Amount received in the nature of interest is taxable @15% under Article 12 of India-UK DTAA
Interest on refund due to additional claim payable from the date additional claim was raised
Section 12AA mandates passing of order refusing or granting registration in writing
Not feasible to upload voluminous books on Income Tax Portal- ITAT directs AO to do physical examination
Suspicions of department cannot be base for revisionary proceedings
Deduction u/s 57(iii) allowable if primary motive of expenditure is to earn income
Retention of revenues by assessee society as grant in aid by Govt is exempt under section 10(23C)(iiiab)
Denial of cross-examination of person based on which addition was confirmed is unjustified
Interest rate on unsecured loan cannot be excessive if same is less than interest paid on secured loan
Investment made in other’s name not eligible for exemption u/s. 54B
Addition to business income merely based on closing bank balance is unjustified
No penalty on undisputed claim of Interest paid to firm against business income
No Section 234E late filing fees for inadvertent wrong TDS Statement filing
Tax Audit Report is a vital piece of evidence – ITAT admit additional evidence
ITAT Chandigarh judgments and orders cover appeals involving a broad range of issues under the Income-tax Act. This page compiles Tribunal decisions on assessments, additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, businesses and consultants can use the ITAT Chandigarh category to locate relevant precedents and research income-tax disputes. TaxGuru updates this collection with Tribunal decisions published on the website, providing convenient access to recent and important earlier ITAT Chandigarh case laws.
