ITAT Chandigarh
Explore the latest ITAT Chandigarh judgments, orders, and appellate decisions on direct tax matters from the Chandigarh bench of the Income Tax Appellate Tribunal
![Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076389-forms-pnb-itat-taxscan.webp "Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]")
Relief for PNB: ITAT Deletes TDS Demand for AY 2016-17 After Accepting Complete Forms 15G/15H [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) allowed the appeal by Punjab National Bank and deleted the Tax Deducted at Source...
![Reassessment based on Incorrect Facts not Valid: ITAT Quashes Notice u/s 148 [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/250x150_2076365-itat-quashes-reassessment-itat-taxscan.webp "Reassessment based on Incorrect Facts not Valid: ITAT Quashes Notice u/s 148 [Read Order]")
![Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072448-bogus-ltcg-itat-taxscan.webp "Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]")
![Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071416-business-income-taxscan.webp "Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]")
![ITAT Remands Capital Gains Dispute to AO: Faults Revenue on Legal Oversight, Upholds Principles of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071191-itat-remands-capital-dispute-faults-revenue-legal-oversight-upholds-principles-justice-taxscan.webp "ITAT Remands Capital Gains Dispute to AO: Faults Revenue on Legal Oversight, Upholds Principles of Justice [Read Order]")
Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has deleted an addition of Rs. 1,02,10,256/- for extrapolated wages and salary payments and held that such extrapolation beyond ...
![Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071430-lack-of-evidence-taxscan.webp "Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]")
Disallowance u/s 14A Cannot Be Added Back While Computing Book Profits u/s 115JB of Income Tax: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that disallowance under Section 14A cannot be added back while computing book profits under Section 115JB of the Income ...
![Disallowance u/s 14A Cannot Be Added Back While Computing Book Profits u/s 115JB of Income Tax: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070742-disallowance-ao-taxscan.webp "Disallowance u/s 14A Cannot Be Added Back While Computing Book Profits u/s 115JB of Income Tax: ITAT [Read Order]")
Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) accepted the valuation report for computing the cost of acquisition as on 01-04-1981 and directed re-computation of long-term ...
![Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068083-valuation-report-valuation-report-for-cost-of-acquisition-cost-of-acquisition-taxscan.webp "Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]")
Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) upheld the partial disallowance of interest expenditure under Section 57(iii) of the Income Tax Act, 1961, emphasizing the rule of...
![Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/20/500x300_2066274-interest-disallowance-itat-revenue-appeal-nexus-borrowed-funds-interest-income-taxscan.webp "Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]")
Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the assessment for bypassing Section 153C procedure, where an addition of Rs. 46.87 lakhs was made based on documents seized...
![Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064928-seized-documents-taxscan.webp "Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]")
80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architect's Completion Certificate [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter to the Assessing Officer (AO) for fresh adjudication of a deduction claim of Rs. 1,73,68,000 under Section ...
![80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architects Completion Certificate [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064912-deduction-itat-taxscan.webp "80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architects Completion Certificate [Read Order]")
No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) held that a statement recorded under Section 133A during a survey lacked independent evidentiary value and upheld the deletion of...
![No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2062039-no-independent-evidentiary-value-independent-evidentiary-value-evidentiary-value-for-statement-recorded-taxscan.webp "No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]")