Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
AO can issue notice u/s 148 despite non expiry of time limit for issuing notice u/s 143(2)
Income Tax
Income Tax
Registration u/a 12AA cannot be canceled due to receipts exceeding threshold limit of section 2(15)
Income Tax
Income Tax
Sec. 269SS not violated in accepting share application money or deposit in cash
Income Tax
Income Tax
Penalty u/s 271C cannot be levied where assessee was under bonafide belief that TDS is not deductible
Income Tax
Income Tax
Share application money cannot be construed as loan or deposit for section 269SS
Income Tax
Income Tax
S. 2(47) Irrevocable POA of a property in favour of land developers deemed as ‘transfer’
Income Tax
Income Tax
In case of gifted asset period of holding of donor to be considered to work out indexed cost of acquisition
Income Tax
Income Tax
Mere earning of surplus income in carrying out charitable activities would not render activities of trust as non-charitable
Income Tax
Income Tax
S. 263 Revision order based on grounds not shown in show cause notice is not valid
Income Tax
Income Tax
s. 68 Addition for unexplained should be deleted even if Assessee explains & provides credible evidences even during appellate proceedings
Income Tax
Income Tax
Addition on account of income arising out of waiver of interest by Banks as income from other sources
Income Tax
Income Tax
S. 54F do not differentiate between House in good or bad condition
Income Tax
Income Tax
Penalty u/s 272B is prospective & applicable from 01.06.2006
Income Tax
Income Tax
