Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
No disallowance without depicting how salary to specified persons was excessive
Income Tax
Income Tax
Section 147: Assessee cannot be put to mercies of careless, casual, arbitrary or whimsical exercise of power
Income Tax
Income Tax
Conversion of limited scrutiny into complete scrutiny on mere suspicion is invalid
Income Tax
Income Tax
Section 115BBE not attracted to Income voluntarily surrendered during Search & survey
Income Tax
Income Tax
Bar Associations entitled for Section 12AA Registration
Income Tax
Income Tax
Interest on compulsory acquisition of land u/s 28 of Land Acquisition Act is exempt
Income Tax
Income Tax
Section 68 not applies when assessee explained nature & source of Income
Income Tax
Income Tax
CIT by exercising revisional jurisdiction cannot expand AO’s limited scrutiny
Income Tax
Income Tax
Signed document cannot be whimsically discarded; Don’t burden Taxpayer with unfair additions
Income Tax
Income Tax
ITAT Chandigarh suggests creation of TAX ADVISORY CELL
Income Tax
Income Tax
Written submissions without a conscious waiver cannot be treated as waiver of Right to be heard
Income Tax
Income Tax
Reassessment initiation solely based on report of Investigation Wing liable to be quashed
Income Tax
Income Tax
No revision by CIT if AO had taken a possible view
Income Tax
Income Tax
