![Addition u/s 69 cant make without considering Corroborative Evidence, an opportunity to hear must be given: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Addition-corroborative-evidence-opportunity-ITAT-Taxscan.jpeg "Addition u/s 69 cant make without considering Corroborative Evidence, an opportunity to hear must be given: ITAT [Read Order]")
Addition u/s 69 can't make without considering Corroborative Evidence, an opportunity to hear must be given: ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) consisting of Dr M L Meena, AM and Shri Anikesh Banerjee, JM has held that addition u/s 69...
![Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-payment-PF-and-ESI-ITAT-Taxscan.jpg "Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]")
![Interest of Loans on Plant & Machinery and CWP cannot be capitalised and Disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Interest-of-loans-Plant-Machinery-CWP-capitalised-Disallowed-ITAT-Taxscan.jpeg "Interest of Loans on Plant & Machinery and CWP cannot be capitalised and Disallowed: ITAT [Read Order]")
![Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/esi-and-PF.jpg "Assessee to claim Deduction of Employees Share of ESI & PF if deposited prior to ITR filing: ITAT [Read Order]")
![No fault of Assessee for Non-deduction of TDS once Certificate has been issued by Recipient: ITAT grants relief to State Bank of Patiala [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ITAT-State-Bank-of-Patiala-TDS-Taxscan.jpeg "No fault of Assessee for Non-deduction of TDS once Certificate has been issued by Recipient: ITAT grants relief to State Bank of Patiala [Read Order]")
![60% Depreciation not allowable on iPad as it is not a PC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/iPad-PC-ITAT-Taxscan.jpg "60% Depreciation not allowable on iPad as it is not a PC: ITAT [Read Order]")
Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) deleted the additions made for alleged bogus purchase bills and said that the Assessing Officer applied his mind to the information received...
![Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Assessing-Officer-ITAT-Bogus-Purchase-Bill-Taxscan.jpg "Assessing Officer to apply his mind on the Information received from Investigating Wing: ITAT deletes Additions made for alleged Bogus Purchase Bill [Read Order]")
Donations to Shirmoni Gurdwara Parbandhak Committee Gurdwaras eligible for Income Tax Exemption, rules ITAT [Read Order]
In a major relief to the Donors of Shiromani Gurdwara Parbandhak Committee Gurdwaras, the Amritsar Bench of Income Tax Appellate Tribunal (ITAT) ruled that donations made to the Shiromani Gurdwara...
![Donations to Shirmoni Gurdwara Parbandhak Committee Gurdwaras eligible for Income Tax Exemption, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Donations-Shirmoni-Gurdwara-Parbandhak-Committee-Gurdwaras-Income-Tax-Exemption-ITAT-Taxscan.jpg "Donations to Shirmoni Gurdwara Parbandhak Committee Gurdwaras eligible for Income Tax Exemption, rules ITAT [Read Order]")
Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]
"The D R is unique in that he has both powers and duties that other lawyers do not. This does not mean he is any better or worse than other lawyers, but it does result in many misconceptions about the...
![Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Lawyers-Taxscan.jpg "Department Lawyers have to act Impartially to assist Court in administration of Justice: ITAT [Read Order]")
Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar bench recently held that the account holder must be able to prove that the money deposited in his joint account belongs to another account holder...
![Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Money-Deposited-Taxscan.jpg "Account Holder must prove that Money Deposited in the Joint Account belongs to Another Account Holder: ITAT [Read Order]")
Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Amritsar bench recently held that an unregistered Agreement to Sell (ATS) cannot be treated as a sham document as the same is witnessed and signed persons. ...
![Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Agreement-Taxscan.jpg "Agreement to Sell Witnessed and Signed by Persons Can’t be treated as a Sham Document: ITAT [Read Order]")
![Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Notice before Initiating Reassessment Proceeding is a Mandatory Requirement: ITAT [Read Order]")