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

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]

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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...

Appeal can’t be dismissed on Ground of Defect in Form without Granting an Opportunity to cure the...

Interest from Bank Deposits prior to the period of Commencement of Business is Capital Receipt: ITAT...

Assessing Officer cannot dispute Computation u/s 115JB through Rectification: ITAT Chandigarh [Read...

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...

Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]

The Chandigarh bench of Income Tax appellate Tribunal recently clarified that the sales tax subsidy received by the assessee is capital in nature. Therefore, such receipts are not taxable under the...

An Unsigned Agreement is not a Valid Evidence against the Assessee: ITAT Chandigarh [Read Order]

While quashing a re-assessment order passed against the assessee, the Income Tax Appellate Tribunal (ITAT), Chandigarh bench held that an unsigned agreement is not a valid evidence and therefore, the...

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...

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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...