Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Penalty U/s. 271D for Contravention of section 269SS not leviable if assessee provides reasonable cause
Income Tax
Income Tax
Trust Registration cannot be cancelled for unexplained expendture incurred on the objects of trust
Income Tax
Income Tax
No Penalty for wrong / non furnishing of PAN in TDS return if Asseee files later revised return with Correct PAN
Income Tax
Income Tax
Without reference assumption of jurisdiction by Transfer Pricing Officer in working out arm’s length price not justified
Income Tax
Income Tax
Gift Received by the Assessee on the ocassion of his Daughters Marriage is taxable
Income Tax
Income Tax
Legal fiction u/s 50C cannot mean that deemed sale amount of property is actually received
Income Tax
Income Tax
Disallowance u/s. 14A cannot exceed exempt income, No S. 14A Disallowance in the absence of nexus between exempt Income and Interest Cost
Income Tax
Income Tax
Addition sustainable if assessee fails to rebut unexplained investment
Income Tax
Income Tax
Co-operative society eligible for deduction u/s 80P(2)(a)(i) on Interest Income from banks
Income Tax
Income Tax
Sec 50C – Fair market value assessed by DVO cannot be adopted for computing capital gain
Income Tax
Income Tax
Penalty- sec. 271(1)(c ) – when two views are possible penalty cannot be imposed
Income Tax
Income Tax
Process of drawing of wire from wire rods amounts to manufacture of thing or article within meaning of section 80-IC of the IT Act, 1961
Income Tax
Income Tax
Proviso to s. 2(15) does not apply to incidental services rendered without profit motive
Income Tax
Income Tax
