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
![Amount kept in Impress Account can’t be treated as ‘Business Advance’: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Chartered-Accountant-ITAT-Taxscan.jpg "Amount kept in Impress Account can’t be treated as ‘Business Advance’: ITAT deletes Penalty [Read Order]")
Amount kept in Impress Account can’t be treated as ‘Business Advance’: ITAT deletes Penalty [Read Order]
While deleting a penalty order, the Income Tax Appellate Tribunal ( ITAT ), Chandigarh has held that the amount kept in the impress account cannot be...
![ITAT allows Foreign Travelling Expenses of Company Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Travelling-Expenses-Taxscan.jpg "ITAT allows Foreign Travelling Expenses of Company Director [Read Order]")
![TDS Provisions won’t attract when Consideration is paid in Kind: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Reimbursement-TDS-Taxscan.jpg "TDS Provisions won’t attract when Consideration is paid in Kind: ITAT [Read Order]")
![Income from organizing Davis Cup Tie is Business Income: ITAT denies Relief to CLTA [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Davis-Cup-Taxscan.jpg "Income from organizing Davis Cup Tie is Business Income: ITAT denies Relief to CLTA [Read Order]")
![Interest on Sticky Loans / NPA’s has to be Taxed on Receipt basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Sticky-Loans-Taxscan.jpg "Interest on Sticky Loans / NPA’s has to be Taxed on Receipt basis: ITAT [Read Order]")
ITAT confirms Addition under the head “Other Income” since Assessee understated Sale Value of Agricultural Land to avoid payment of Stamp Duty [Read Order]
While hearing the case of ACIT vs Sh. Mohinder Singh, ITAT Chandigarh confirmed addition since assessee has understated sale consideration of agricultural land to avoid payment of stamp duty. While...
![ITAT confirms Addition under the head “Other Income” since Assessee understated Sale Value of Agricultural Land to avoid payment of Stamp Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Sale-of-Land-Taxscan.jpg "ITAT confirms Addition under the head “Other Income” since Assessee understated Sale Value of Agricultural Land to avoid payment of Stamp Duty [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 in specified areas in the State of Himachal...
![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]")
![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]
The Income Tax Appellate Tribunal [ITAT], Chandigarh bench, has held that the appellate authority cannot dismiss an appeal by pointing out the defects in its form without granting an opportunity to...
![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]
In a recent ruling, the ITAT Chandigarh held that the interest from Bank deposits prior to the period of commencement of the business is Capital receipt. It further allowed the assesses’ claim to set...
![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]
The ITAT, Chandigarh, in the case of City Clinic Pvt Ltd v. ACIT, held that the Assessing Officer (AO) cannot dispute computation u/s 115JB through rectification under Section 154 of the Income Tax...
![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]")