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.
Section 153C Addition unsustainable if no incriminating material found during Search
Addition for concealed profit not possible on mere surmises
Availability of tangible material is pre-conditional for reopening of assessment
No Section 54 exemption on Gain on Sale of industrial plot of land with office-cum-residential structure
Rule 11U(b) not mandate that Balance Sheet should be audited on valuation date
PF Disallowance: Amendment in Sec 36(1)(Va) & 43B Applicable From AY 2020-21
Explanation of opening cash in hand out of Tuition Income of earlier Years cannot be rejected without assigning any reason
AO made adequate enquiries – PCIT not conducted any independent enquiry- Section 263 proceedings invalid
ITAT directs NFAC to reconsider Appeal instead of dismissing merely for delay in filing
Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable
Section 69A addition not justified for Amount received through Bank, duly recorded in books & explained by Assessee
Section 263 jurisdiction valid on issues not enquired by AO
ITAT allows prior period Expenses based on principle of crystallization of liability
Employees contribution of ESI/PF paid prior to filing of return of income u/s 139(1) allowable
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.
