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.
ITAT deletes section 271(1)(c) penalty on section 40A(3) additions
ITAT condone delay as assessee was illiterate & not claimed VRS exemption in Return
Adjoining residential houses constitutes a single unit for section 54/54F
Ignorance of additional evidence and submission is patently and legally wrong
No addition for Deposits in bank made from past savings
Demand cannot be enforced on the deductee for non-deposit of TDS by deductor
Section 12AA Registration granted as primary object is advancement of general public utility
OLA being an intermediary is not liable to deduct TDS on payment to drivers
Arbitral use of revisionary powers u/s. 263 is unsustainable
ITAT allows reconciliation of difference between return of income & Form 26AS
If source of income is provided than deeming section 115BBE provision not applicable
Addition of cash deposited in bank post demonetization due to cash sales unsustainable
Forex derivative transaction for hedging the foreign currency risk is not speculative transaction
Addition towards unexplained cash credit unjustified as evidences and books of account not rejected
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.
