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.
Penalty- sec. 271(1)(c ) – when two views are possible penalty cannot be imposed
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
Proviso to s. 2(15) does not apply to incidental services rendered without profit motive
Assumption of jurisdiction under section 147 of IT Act
Allowability of interest on borrowed funds advanced to subsidiary company
Scholarship/ stipend received by a student for pursuing higher studies cannot be treated as salary
Whether notice to assess gift by a deceased person has to be served on all legal representatives of deceased
Modvat Credit available to assessee on last day of previous year does not amount to payment of Central excise duty u/s. 43B
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.
