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Vikram Singh Yadav

Disallowance of Stock Write-Down u/s 37(1) without Examining Evidence Unjustified: ITAT Remands Matter for Fresh Adjudication [Read Order]

Sandhra Suresh

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai Bench set aside the order of the CIT(A), and remanded the matter for fresh...

Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent...

Income Tax Annual Digest 2024: ITAT Cases [Part 14]

ITAT Chandigarh - Tax news- ITAT news - Taxscan

Merely making Entries in books not discharge initial burden of proof regarding claim of cost of...

Failure to conduct enquiries with respect to abnormal cash deposits during Demonetization Period:...

No Addition can be made u/s 153A in absence of Incriminating Material found during course of Search conducted u/s 132 of Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh bench, held that no addition could be made under Section 153A of the Income Tax Act, 1961, in the absence of incriminating material found during...

Deeming Provision of Section 69 doesn't apply when Assessee provides a proper Explanation regarding Unrecorded Sale: ITAT [Read Order]

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) held that the deeming provision of Section 69 of the Income Tax Act, 1961 doesn’t apply when the assessee provides a proper...

National Research & Technologies Consortium cannot Deduct TDS as was not a "specified person" as defined Under Section 194C of Income Tax Act: ITAT [Read Order]

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) has held that National Research & Technologies Consortium (NRTC) was not required to deduct tax at source (TDS) under Section 194C...

Mere Non-Furnishing of Copy of Registration of Charitable Trust u/s 12A of Income Tax Act not Reason to Deny Exemption u/s 11: ITAT Sets Aside Order [Read Order]

The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) held that mere non-furnishing of a copy of the registration of charitable Trust under Section 12A of the Income Tax Act cannot be a reason...

Late Deposit of Employees' Share of PF/ESI Contribution to Relevant Fund: ITAT Upholds Disallowance u/s 143(1)(a) [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the disallowance under Section 143 (1)(a) of the Income Tax Act because of the late deposit of the employee's share of...

AO cannot Disturb Assessment /Re- Assessment attained Finality Except during proceeding u/s 153A: ITAT [Read Order]

The Chandigarh bench of Income Tax Appellate Tribunal (ITAT) recently held that the Assessing Officer could not disturb assessment order or re-assessment order which has attained finality except...

Filing of Wrong TDS Statement is a Mere Technical Inadvertent Error, Late Fee u/s 234E Not Applicable: ITAT [Read Order]

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT), has held that the filing of TDS Statement in form would constitute a mere inadvertent error and the department cannot impose late fee...