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
![Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/2106319-itat-chandigarh-capital-gains-itat-quashes-taxscan.webp "Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read Order]")
Capital Gains Must Reflect Only Real Consideration Received: ITAT quashes S.263 Revision [Read Order]
The principle that capital gains taxation must be based strictly on the real consideration received, said the Chandigarh Bench of the Income Tax...
![Draft Return Unrealistic, Books Absent: ITAT Deletes S.68 Additions, Estimates Liquor Firm’s Net Profit at 2.5% of Gross Sales [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2104209-draft-return-itat-net-profit-gross-sales-estimates-liquor-firms-taxscan.webp "Draft Return Unrealistic, Books Absent: ITAT Deletes S.68 Additions, Estimates Liquor Firm’s Net Profit at 2.5% of Gross Sales [Read Order]")
![ITAT Partly Deletes Addition of ₹10 Lakh on Cash Deposits from Agricultural Income u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/11/07/2102954-agricultural-income-taxscan.webp "ITAT Partly Deletes Addition of ₹10 Lakh on Cash Deposits from Agricultural Income u/s 69A [Read Order]")
![Disallowance of Transport Expenses Due to Lack of Evidence: ITAT Directs AO to Estimate Income at 8% u/s 44AD [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101929-disallowance-transport-expenses-itat-ao-taxscan.webp "Disallowance of Transport Expenses Due to Lack of Evidence: ITAT Directs AO to Estimate Income at 8% u/s 44AD [Read Order]")
![Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/2100483-cash-deposit-cash-deposits-as-agency-collection-taxscan.webp "Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]")
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...
![Reopening Based Solely on Third-Party Information and Reason to Suspect Invalid: ITAT Quashes ₹80.59 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/2099523-reopening-taxscan.webp "Reopening Based Solely on Third-Party Information and Reason to Suspect Invalid: ITAT Quashes ₹80.59 Lakh Addition [Read Order]")
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 ...
![Temple Governed by HPPRICE Act Not Required to Furnish Trust Deed for Registration u/s 12A: ITAT Directs Grant of Registration [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/2099536-temple-governed-hpprice-act-itat-taxscan.webp "Temple Governed by HPPRICE Act Not Required to Furnish Trust Deed for Registration u/s 12A: ITAT Directs Grant of Registration [Read Order]")
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...
![Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097148-deceased-itat-taxscan.webp "Order Not Invalid Merely Because Passed in Deceased’s Name: ITAT Restores Matter for Fresh Adjudication [Read Order]")
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...
![Mere Purchase of Land Not Commencement of Charitable Activities: ITAT directs to Grant Registration u/s 12AB [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/2097092-purchase-of-land-charitable-activities-itat-taxscan.webp "Mere Purchase of Land Not Commencement of Charitable Activities: ITAT directs to Grant Registration u/s 12AB [Read Order]")
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...
![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]](https://images.taxscan.in/h-upload/2025/10/15/2096717-business-income-taxscan.webp "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]")
ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT )upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s deletion of a Rs. 318.40 lakh disallowance under section 40A(3) of Income...
![ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093467-agricultural-land-money.webp "ITAT Upholds CIT(A)’s Deletion of Rs. 318.40 Lakh Disallowance u/s 40A(3) for Land Cash Payment as Business Expediency [Read Order]")
ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the capital gains addition of Rs.55 lakh from the sale of a Noida property and allowed the deduction under section 54 of...
![ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/2093458-2041943-capital-gains-tax-capital-gains-recent-judicial-trends-and-their-implications.webp "ITAT Deletes Capital Gains Addition of Rs.55 Lakh from Noida Property, Allows S.54 Deduction After Substantiation [Read Order]")