ITAT Chandigarh Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Chandigarh

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

ITAT Partly Deletes Addition of ₹10 Lakh on Cash Deposits from Agricultural Income u/s 69A [Read Order]

Advika Dwivedi

The bench of the Income Tax Appellate Tribunal (ITAT), Chandigarh has deleted ₹10,00,000 out of the total addition made under Section 69A of the...

Disallowance of Transport Expenses Due to Lack of Evidence: ITAT Directs AO to Estimate Income at 8%...

Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition...

Reopening Based Solely on Third-Party Information and 'Reason to Suspect' Invalid: ITAT Quashes...

Temple Governed by HPPRICE Act Not Required to Furnish Trust Deed for Registration u/s 12A: ITAT...

Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]

The Bench of the Income Tax Appellate Tribunal, Chandigarh, held that an appellate order cannot be declared invalid merely because it was passed in the name of a deceased assessee, where the appeal...

Mere Purchase of Land Not Commencement of Charitable Activities: ITAT directs to Grant Registration u/s 12AB [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the mere purchase of land or preparatory steps such as acquiring infrastructure cannot be equated with the...

Survey Income Offered Prior to Amendment to Be Taxed as Business Income, ₹33 Lakh Surrender not Liable to 60% Tax u/s 115BBE: ITAT [Read Order]

The bench of the Income Tax Appellate Tribunal (ITAT), Chandigarh, held that income of ₹33 lakh surrendered during a survey conducted before the introduction of the higher tax rate under Section...

ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]

The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s deletion of a Rs. 318.40 lakh disallowance under section 40A(3) of Income...

ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]

The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the capital gains addition of Rs.55 lakh from the sale of a Noida property and allowed the deduction under section 54 of...

Relief for Hero Cycles: ITAT Quashes Disallowance of ₹31 crore [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh, Bench considered the appeal of Hero Cycles concerning the Assessing Officer’s (AO) order of disallowance of interest expenditure amounting to...

Excessive Suo-Motu Disallowance u/s 14A Restricted: ITAT Grants Relief to Hero Cycles Ltd. in Income Tax Appeal [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, considered the appeal of an assessee regarding its own disallowance under Section 14A of the Income Tax Act, 1961, reiterated that where...