Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Explanation of opening cash in hand out of Tuition Income of earlier Years cannot be rejected without assigning any reason
Income Tax
Income Tax
AO made adequate enquiries – PCIT not conducted any independent enquiry- Section 263 proceedings invalid
Income Tax
Income Tax
ITAT directs NFAC to reconsider Appeal instead of dismissing merely for delay in filing
Income Tax
Income Tax
Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable
Income Tax
Income Tax
Section 69A addition not justified for Amount received through Bank, duly recorded in books & explained by Assessee
Income Tax
Income Tax
Section 263 jurisdiction valid on issues not enquired by AO
Income Tax
Income Tax
ITAT allows prior period Expenses based on principle of crystallization of liability
Income Tax
Income Tax
Employees contribution of ESI/PF paid prior to filing of return of income u/s 139(1) allowable
Income Tax
Income Tax
Section 36(1)(va) – Amendment by Finance Act, 2021 applicable w.e.f. assessment year 2021-22
Income Tax
Income Tax
No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)
Income Tax
Income Tax
No addition of unaccounted investment if transactions were via Banking Channels
Income Tax
Income Tax
Section 54 deduction available even on amount invested in excess of share in property
Income Tax
Income Tax
ITAT deletes addition for alleged Bogus LTCG on Penny Stock
Income Tax
Income Tax
