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
![Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Scrutiny-Revisionary-Proceedings-ITAT-Limited-Scrutiny-taxscan.jpg "Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]")
Issue Not subject to Limited Scrutiny cannot be raised in Revisionary Proceedings: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate tribunal ( ITAT )has held that the issue not subjected to limited scrutiny could not be raised in...
![Failure to Point Out any Error which can be Prejudicial to Interest of Revenue: ITAT quashes the Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-of-Revenue-ITAT-Revisional-Order-taxscan.jpg "Failure to Point Out any Error which can be Prejudicial to Interest of Revenue: ITAT quashes the Revisional Order [Read Order]")
![Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Tax-Authorities-justice-ITAT-Income-Tax-Department-Income-Tax-Tax-Arbitrary-Use-of-Power-Power-Taxscan.jpg "Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies: ITAT Slams Income Tax Dept for Arbitrary Use of Power [Read Order]")
![Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-penalty-Income-Tax-penalty-Tax-TDS-DTAA-Taxscan.jpg "Income Tax penalty levied u/s 271(1)(C) not attract as TDS already deducted under DTAA: ITAT [Read Order]")
![Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/AO-Applying-Rate-of-Tax-as-per-Amended-Law-ITAT-Revision-Order-TAXSCAN.jpg "Failure of AO in Applying Rate of Tax as per Amended Law: ITAT validates Revision Order [Read Order]")
Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT), ruled that amount in nature of debt claim till possession of was actually handed over is taxable under India-UK Double Taxation...
![Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amount-in-Nature-of-Debt-Claim-Taxable-under-India-UK-DTAA-ITAT-TAXSCAN.jpg "Amount in Nature of Debt Claim, till possession was actually handed over is Taxable under India UK DTAA: ITAT [Read Order]")
![Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Subsidy-TUF-Scheme-Capital-Receipt-Deduction-Subsidy-received-ITAT-taxscan.jpg "Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]")
Deduction of Expenditure u/s 57(iii) can be for Negative or Positive Income: ITAT quashes Order of CIT(A) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the deduction of expenditure u/s 57(iii) of the Income Tax Act,1961 can be for negative or positive income. Sh....
![Deduction of Expenditure u/s 57(iii) can be for Negative or Positive Income: ITAT quashes Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Deduction-Expenditure-Income-ITAT-taxscan.jpg "Deduction of Expenditure u/s 57(iii) can be for Negative or Positive Income: ITAT quashes Order of CIT(A) [Read Order]")
![Revisionary Order entirely on Presumptions, Conjectures and Surmises is not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Revisionary-order-ITAT-taxscan.jpg "Revisionary Order entirely on Presumptions, Conjectures and Surmises is not valid: ITAT [Read Order]")
![Order Accepting or Refusing Registration U/s 12AA shall be Made in Writing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Registration-ITAT-taxscan.jpg "Order Accepting or Refusing Registration U/s 12AA shall be Made in Writing: ITAT [Read Order]")
Income Tax Portal does not allow Bulk Uploads: ITAT allows Manual Submission of Documents [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) held that, the assessee cannot be said to have not maintained stock register and books of accounts on account of not uploading them...
![Income Tax Portal does not allow Bulk Uploads: ITAT allows Manual Submission of Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Income-Tax-Portal-ITAT-Documents-taxscan.jpg "Income Tax Portal does not allow Bulk Uploads: ITAT allows Manual Submission of Documents [Read Order]")
Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that the claim of interest paid to the firm on overdrawn capital is an allowable business expense. Bhawneshwar Kumar, the...
![Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Claim-interest-paid-capital-business-expense-ITAT-taxscan.jpg "Claim of Interest paid to the Firm on overdrawn Capital is allowable as a Business Expense: ITAT [Read Order]")