Courts: ITAT Lucknow
Find latest ITAT Lucknow judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, reassessment, TDS and penalties.
Section 80G approval cannot be rejected on the ground that society is not engaged in charitable activities
TDS U/s. 194C deductible on AMC for repairs/maintenance of computers
No addition on mere frequent withdrawal and deposit of own money
Fresh additions cannot be made in assessment due to revisional order u/s 263
No Default if TDS been deducted & Paid as per Certificate issue U/s. 197
No penalty on surrendered amount in revised Income Tax return
ITAT deletes addition under section 40A(3) for Cash payments to BSNL
No penalty for entering PAN instead of TAN in TDS Challan on account of bona-fide mistake
No Penalty U/s. 271B if assessee maintained books of account
Registration U/s. 12AA cannot be denied if trust activities are genuine and in consonance with objects of trust or institution
Section 50C not applicable to cold storage building
Registration U/s. 12AA cannot be denied for Non-submission of Form 10B at the time of registration
Penalty cannot be imposed for Bonafide omission during return filing, surfaced during Section 148/148 Assessment
Expense cannot be disallowed for mere absence of voucher
ITAT Lucknow judgments and orders cover appeals involving assessments and numerous other issues under the Income-tax Act. This page compiles case laws dealing with additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, Chartered Accountants, advocates, businesses and tax professionals can use this dedicated category to locate ITAT Lucknow precedents and research income-tax controversies. TaxGuru updates the collection with relevant Tribunal decisions published on the website, providing convenient access to direct tax appellate case law.
