Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Understated Sale Value of Agricultural Land to avoid payment of Stamp Duty taxable
Income Tax
Income Tax
ITAT found conduct of AO in Tax Recovery case of pre-empting it from dealing with Stay application
Income Tax
Income Tax
No Penalty for Disallowance of Debatable and Bonafide claim
Income Tax
Income Tax
Appeal cannot be dismissed for defect in form without granting Opportunity to cure defect
Income Tax
Income Tax
Deduction U/s. 80-IC allowed despite Belated filing of return if delay is because of Reasonable cause
Income Tax
Income Tax
Section 54 not prescribe any condition vis-a-vis commencement of construction
Income Tax
Income Tax
ITAT explains Principles of mutuality in respect of club managed by HUDA
Income Tax
Income Tax
Surplus left after claiming deduction U/s. 54F can be set off against LTCG in succeeding year
Income Tax
Income Tax
AO cannot review assessment order already framed vide section 154 rectification
Income Tax
Income Tax
AO has no power to review entire assessment order on debatable issues and to make additions in order U/s.154
Income Tax
Income Tax
Deduction u/s 80IC cannot be claimed for more than 5 years for units Set Up in specified areas in Himachal Pradesh
Income Tax
Income Tax
S. 80IA Initial assessment year means 1st year opted by assessee for deduction
Income Tax
Income Tax
Registration u/s 12AA cannot be denied for mere non filing of ITR
Income Tax
Income Tax
