Begin typing your search above and press return to search.
![Deduction u/s 80IC for units Set Up in specified areas in State of Himachal Pradesh cannot be Claimed for more than 5 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Income-Tax-Deduction-Taxscan-1.jpg "Deduction u/s 80IC for units Set Up in specified areas in State of Himachal Pradesh cannot be Claimed for more than 5 years: ITAT [Read Order]")
Deduction u/s 80IC for units Set Up in specified areas in State of Himachal Pradesh cannot be Claimed for more than 5 years: ITAT [Read Order]
The Income Tax Appellate Tribunal, Chandigarh in its recent order ruled that deduction under Section 80IC of the Income Tax Act, 1961 for units set up...
![Penalty can’t be Levied for Disallowance of a Claim which was Debatable and Bonafide: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty can’t be Levied for Disallowance of a Claim which was Debatable and Bonafide: ITAT [Read Order]")
![Appeal can’t be dismissed on Ground of Defect in Form without Granting an Opportunity to cure the same: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Appeal can’t be dismissed on Ground of Defect in Form without Granting an Opportunity to cure the same: ITAT [Read Order]")
![Interest from Bank Deposits prior to the period of Commencement of Business is Capital Receipt: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Interest-Taxscan.jpg "Interest from Bank Deposits prior to the period of Commencement of Business is Capital Receipt: ITAT Chandigarh [Read Order]")
![Assessing Officer cannot dispute Computation u/s 115JB through Rectification: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Assessing Officer cannot dispute Computation u/s 115JB through Rectification: ITAT Chandigarh [Read Order]")
Re-Assessment based on information received from Investigation Wing of Income Tax Dept is invalid: ITAT Chandigarh [Read Order]
In the case M/s Sangrur Agro Ltd v. ACIT, the ITAT, Chandigarh bench quashed the re-assessment proceedings under s. 148 of the Income Tax Act on ground that the same was on the on the basis of the...
![Re-Assessment based on information received from Investigation Wing of Income Tax Dept is invalid: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment based on information received from Investigation Wing of Income Tax Dept is invalid: ITAT Chandigarh [Read Order]")
![Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]")
![An Unsigned Agreement is not a Valid Evidence against the Assessee: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Unsigned-Agreement-Taxscan.jpg "An Unsigned Agreement is not a Valid Evidence against the Assessee: ITAT Chandigarh [Read Order]")
Set-off in case of surrendered Income cannot be a Subject-Matter of rectification proceedings; ITAT Chandigarh [Read Order]
The SMC Bench of Income Tax Appellate Tribunal, Chandigarh in a recent ruling held that an issue regarding the set-off in case of surrendered income cannot be a subject-matter of rectification...
Application of registration cannot be rejected on mere ground of Non-Filing of return by the Assessee: ITAT, Chandigarh [Read Order]
The Income Tax Appellate Tribunal, Chandigarh has recently ruled that an application filed by the assessee u/s 12A cannot be rejected on the ground that the assessee has not filed returns for the...
![Application of registration cannot be rejected on mere ground of Non-Filing of return by the Assessee: ITAT, Chandigarh [Read Order]](/images/placeholder.jpg "Application of registration cannot be rejected on mere ground of Non-Filing of return by the Assessee: ITAT, Chandigarh [Read Order]")