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.
ITAT Chandigarh Quashes Reassessment Beyond 3 Years for Lack of Proper Section 151(ii) Sanction
ITAT Chandigarh Allows Sec 80P(2)(d) Deduction – 31 Oct Due Date Applies Due to Statutory Audit
Adhoc 30% Expense Disallowance Deleted – No Specific Defects or Verification by AO: ITAT Chandigarh
Penalty u/s 271C for Non-Deduction of TDS on Foreign LTC Upheld: ITAT Chandigarh
Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh
ITAT Chandigarh Deletes “On-Money” Addition – Third-Party Digital Data Insufficient Without Corroboration
ITAT Chandigarh Upholds Sec 271C Penalty – Nodal Govt. Agency Liable for Non-Deduction of TDS U/s 194C
ITAT Chandigarh Quashes Sec 143(3) in Search Case; AO Must Act Under Sec 148; Revenue Appeal Dismissed
ITAT Chandigarh Quashes Sec 263; Interest on Enhanced Compensation Debatable; AO Took Possible View
Section 12A Registration Cannot Be Cancelled on Suspicion Over Donor’s Source of Funds: ITAT Chandigarh
Section 50C Date Shift Allowed; Stamp Value to Be Taken as on Agreement Date
Section 145(3) Upheld, but Arbitrary Estimation Curbed; Cold Storage Profit Recomputed Rationally
Section 271A Penalty Sustained Despite VSV Settlement; Non-Maintenance of Books Proved
Telescoping Allowed; Cash Found Explained from Firm’s Surrendered Income
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.
