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

Taxpayer to Prove Fund Flow of Loans through Partner's Repayments to HUFs: ITAT Remands Unsecured Loan Addition Matter [Read Order]

Franklin Joshva

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter ₹35,00,000 to the Commissioner of Income Tax (Appeals) [CIT(A)]...

Taxability Determined by Employment Status: ITAT Holds Employee Transferred from PSEB to PSPCL...

Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read...

Draft Return Unrealistic, Books Absent: ITAT Deletes S.68 Additions, Estimates Liquor Firm’s Net...

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

Disallowance of Transport Expenses Due to Lack of Evidence: ITAT Directs AO to Estimate Income at 8% u/s 44AD [Read Order]

The Chandigarh Bench of Income Tax AppellateTribunal ( ITAT ) directed the Assessing Officer (AO) to estimate income at 8% of total transport receipts under Section 44AD of Income Tax Act,1961, after...

Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]

The bench of the Income Tax Appellate Tribunal, Chandigarh (ITAT), deleted the addition of ₹19,04,800 made under Section 69A of the Income Tax Act, 1961, holding that the assessee had duly...

Reopening Based Solely on Third-Party Information and 'Reason to Suspect' Invalid: ITAT Quashes ₹80.59 Lakh Addition [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings initiated under Section 147 of the Income Tax Act, 1961, which had resulted in an addition of...

Temple Governed by HPPRICE Act Not Required to Furnish Trust Deed for Registration u/s 12A: ITAT Directs Grant of Registration [Read Order]

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the temple governed by the Himachal Pradesh Hindu Public Religious Institutions and Charitable Endowments Act, 1984 ...

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...