Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Depreciation @ 60% allowable on Set Top Boxes acquired on Finance Lease
Income Tax
Income Tax
Penalty cannot be imposed for mere Section 12A registration cancellation
Income Tax
Income Tax
No Penalty on Income declared in revised return filed within limitation period
Income Tax
Income Tax
Income from commercial exploitation of popularity of Cricket not incidental to main object U/s. 2(15)
Income Tax
Income Tax
Section 271BA: No Penalty for bonafide failure in filing of Form No. 3CEB
Income Tax
Income Tax
Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10(37)
Income Tax
Income Tax
In case of Limited scrutiny AO cannot make additions or disallowances on other issues
Income Tax
Income Tax
ITAT suggests creation of Tax Advisory Cell & Tax Compliance Scheme
Income Tax
Income Tax
Tax administration not expected to collect taxes based on ignorances of assessee
Income Tax
Income Tax
No Exemption from MAT as Assessee is a developer not having any unit in a SEZ
Income Tax
Income Tax
Gift by individual to HUF is exempt same as a gift from HUF to its member
Income Tax
Income Tax
Assessment not valid if section 143(2) notice was not issued within time limit
Income Tax
Income Tax
Section 271AAB Penalty justified if surrendered stock was unaccounted
Income Tax
Income Tax
