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
![Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072448-bogus-ltcg-itat-taxscan.webp "Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]")
Bogus LTCG Addition without Incriminating Material in Search Assessment Invalid: ITAT Grants Relief u/s 10(38) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 94,59,870 treated as bogus long-term capital gain (LTCG)...
![Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071416-business-income-taxscan.webp "Evidence For Normal Business Activity: ITAT Upholds Surrendered ₹1.60 Cr as Business Income, Rejects S. 115BBE Application [Read Order]")
![ITAT Remands Capital Gains Dispute to AO: Faults Revenue on Legal Oversight, Upholds Principles of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071191-itat-remands-capital-dispute-faults-revenue-legal-oversight-upholds-principles-justice-taxscan.webp "ITAT Remands Capital Gains Dispute to AO: Faults Revenue on Legal Oversight, Upholds Principles of Justice [Read Order]")
![Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071430-lack-of-evidence-taxscan.webp "Addition For Extrapolated Wages Restricted to Date of Survey Due to Lack of Evidence: ITAT Deletes ₹1.02 Cr Addition [Read Order]")
![Disallowance u/s 14A Cannot Be Added Back While Computing Book Profits u/s 115JB of Income Tax: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070742-disallowance-ao-taxscan.webp "Disallowance u/s 14A Cannot Be Added Back While Computing Book Profits u/s 115JB of Income Tax: ITAT [Read Order]")
Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) accepted the valuation report for computing the cost of acquisition as on 01-04-1981 and directed re-computation of long-term ...
![Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068083-valuation-report-valuation-report-for-cost-of-acquisition-cost-of-acquisition-taxscan.webp "Valuation Report for Cost of Acquisition in LTCG Computation Accepted: ITAT Directs Re-Computation of ₹104.27 Lakh Gains [Read Order]")
Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) upheld the partial disallowance of interest expenditure under Section 57(iii) of the Income Tax Act, 1961, emphasizing the rule of...
![Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/20/500x300_2066274-interest-disallowance-itat-revenue-appeal-nexus-borrowed-funds-interest-income-taxscan.webp "Partial Interest Disallowance Upheld u/s 57(iii): ITAT Dismisses Revenue Appeal on Nexus of Borrowed Funds for Interest Income [Read Order]")
Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the assessment for bypassing Section 153C procedure, where an addition of Rs. 46.87 lakhs was made based on documents seized...
![Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064928-seized-documents-taxscan.webp "Addition of Rs. 46.87 Lakhs Based on Partner’s Seized Documents: ITAT Quashes Assessment for Bypassing S.153C Procedure [Read Order]")
80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architect's Completion Certificate [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter to the Assessing Officer (AO) for fresh adjudication of a deduction claim of Rs. 1,73,68,000 under Section ...
![80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architects Completion Certificate [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064912-deduction-itat-taxscan.webp "80IB(10) Deduction Denial for Housing Project: ITAT Restores ₹1.73 Cr Claim to AO Relying on SC Precedent on Architects Completion Certificate [Read Order]")
No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) held that a statement recorded under Section 133A during a survey lacked independent evidentiary value and upheld the deletion of...
![No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2062039-no-independent-evidentiary-value-independent-evidentiary-value-evidentiary-value-for-statement-recorded-taxscan.webp "No Independent Evidentiary Value For Statement Recorded u/s 133A During Survey: ITAT Deletes ₹9.6 Crore Bogus Purchases Addition [Read Order]")
Advocate Suffers from Depression/Memory Loss, Fails to Defend Appeal resulting Ex-parte Order: ITAT Remands for Fresh Adjudication
The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has set aside an ex-parte appellate order passed by the CIT(A)/NFAC after noting that the assessee’s counsel was suffering from...
Ex-Parte Order Passed without Adjudicating Issue On Merits: ITAT Remits Rs. 3 Cr Sales and Purchases Matter to CIT(A) [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the ex-parte order of the Commissioner of Income Tax (Appeals) [CIT(A)] citing the failure to adjudicate the issue on...
![Ex-Parte Order Passed without Adjudicating Issue On Merits: ITAT Remits Rs. 3 Cr Sales and Purchases Matter to CIT(A) [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055223-itat-itat-chandigarh-experte-order-taxscan.webp "Ex-Parte Order Passed without Adjudicating Issue On Merits: ITAT Remits Rs. 3 Cr Sales and Purchases Matter to CIT(A) [Read Order]")