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 penalty on income on which tax been paid before notice U/s. 148 & disclosed later
ITAT passes Strictures passed against Dept for showing open defiance of, disrespect of, or of open resentment to, orders of Tribunal
Advance cannot be treated as deemed dividend if Assessee do not have substantial interest
100% Deduction U/s. 80IC allowable on Substantial expansion of eligible unit
Understated Sale Value of Agricultural Land to avoid payment of Stamp Duty taxable
ITAT found conduct of AO in Tax Recovery case of pre-empting it from dealing with Stay application
No Penalty for Disallowance of Debatable and Bonafide claim
Appeal cannot be dismissed for defect in form without granting Opportunity to cure defect
Deduction U/s. 80-IC allowed despite Belated filing of return if delay is because of Reasonable cause
Section 54 not prescribe any condition vis-a-vis commencement of construction
ITAT explains Principles of mutuality in respect of club managed by HUDA
Surplus left after claiming deduction U/s. 54F can be set off against LTCG in succeeding year
AO cannot review assessment order already framed vide section 154 rectification
AO has no power to review entire assessment order on debatable issues and to make additions in order U/s.154
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.
