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 Chandigarh suggests creation of TAX ADVISORY CELL
Written submissions without a conscious waiver cannot be treated as waiver of Right to be heard
Reassessment initiation solely based on report of Investigation Wing liable to be quashed
No revision by CIT if AO had taken a possible view
Mere Word Satisfied Invalidates Section 148 Approval given without Reasoning
Section 11(2) not mandate a limitation for filing notice of accumulation in Form No. 10
Cash found short cannot be treated as income of assessee
Section 80IA(4) deduction eligible on developing / providing Lift Irrigation Scheme/ Lift Water Supply Scheme
Additional claim can be made before ITAT despite no such claim in Return of Income
Expenditure on Club membership fees for business allowable
Section 11 exemption cannot be withdrawn merely for profit from certain incidental or ancillary activities of the trust
Undisclosed Business Income not taxable under Section 115BBE r.w. Section 68 & 69
Section 44AD not obligates assessee to maintain books of account
Section 11 exemption for accumulation cannot be denied for non-filing of Form No. 10
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.
