Courts: ITAT Chandigarh
662 articlesIncome Tax
Income Tax
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
Income Tax
Income Tax
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
Income Tax
Income Tax
ITAT Chandigarh Upholds Sec 271C Penalty – Nodal Govt. Agency Liable for Non-Deduction of TDS U/s 194C
Income Tax
Income Tax
ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed
Income Tax
Income Tax
ITAT Chandigarh Quashes Sec 263; Interest on Enhanced Compensation Debatable; AO Took Possible View
Income Tax
Income Tax
Section 12A Registration Cannot Be Cancelled on Suspicion Over Donor’s Source of Funds: ITAT Chandigarh
Income Tax
Income Tax
Section 50C Date Shift Allowed; Stamp Value to Be Taken as on Agreement Date
Income Tax
Income Tax
Section 145(3) Upheld, but Arbitrary Estimation Curbed; Cold Storage Profit Recomputed Rationally
Income Tax
Income Tax
Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved
Income Tax
Income Tax
Telescoping Allowed; Cash Found Explained from Firm’s Surrendered Income
Income Tax
Income Tax
Section 12A/80G Cannot Be Rejected Solely for Lack of Past Activity: ITAT Chandigarh
Income Tax
Income Tax
Unsigned Agreement = No Incriminating Material; ALV Addition in 153A Unsustainable
Income Tax
Income Tax
No Tangible Material: Reassessment Invalid; Bogus LTCG Addition Deleted– ITAT Chandigarh
Income Tax
Income Tax
