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.
No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)
No addition of unaccounted investment if transactions were via Banking Channels
Section 54 deduction available even on amount invested in excess of share in property
ITAT deletes addition for alleged Bogus LTCG on Penny Stock
Written off of stock allowable if the same had no realizable value
No disallowance without depicting how salary to specified persons was excessive
Section 147: Assessee cannot be put to mercies of careless, casual, arbitrary or whimsical exercise of power
Conversion of limited scrutiny into complete scrutiny on mere suspicion is invalid
Section 115BBE not attracted to Income voluntarily surrendered during Search & survey
Bar Associations entitled for Section 12AA Registration
Interest on compulsory acquisition of land u/s 28 of Land Acquisition Act is exempt
Section 68 not applies when assessee explained nature & source of Income
CIT by exercising revisional jurisdiction cannot expand AO’s limited scrutiny
Signed document cannot be whimsically discarded; Don’t burden Taxpayer with unfair additions
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.
