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.
Exercising revisionary power u/s 263 in casual arbitrary manner is unsustainable
No addition for cash payment for property out of cash withdrawals by family members
Addition, due to discrepancy in silver stock in regular course of business, unjustified
Section 80-IC deduction eligible on exchange rate fluctuation
Responsibility of CIT(A) to adjudicate on merits even If no submission was made
No incriminating material during search, no addition u/s 69
Amount, not debited to P&L account, not taxable u/s 41(1)
Addition of gold jewellery not sustained in absence of expert valuer’s report
Cash deposit due to cash sales & cash receipt from debtors permissible
ITAT condones delay in filing of appeal by illiterate agriculturists
ITAT directs AO to allow TDS credit on freight receipts appearing in form 26AS
Govt. authority cannot act in irresponsible & negligent manner
Repayment of debt, incurred by trust, for construction of building is application of income
Section 153C Addition unsustainable if no incriminating material found during Search
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.
