Courts: ITAT Chennai
Find latest ITAT Chennai judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Expense without supporting document / evidence is not allowable
Section 2(22)(e): ITAT restricts overall addition to amount of loan
ITAT confirms addition for Bogus LTCG
Section 54 Exemption allowable even If Investment made in Joint Name of Husband
Section 54F on investment of sale proceeds in name of assessee & her husband
Gains on sale of shares allotted under ESOP is capital gain not perquisite
Allotment of Share at High Premium for Cash | Gift | Lifting of corporate veil | Section 56(2)(viia)
Profit from Land shown as Capital Assets in books is Capital Gain: ITAT Chennai
Income from renting of IT park with services related to its use as technology centers constitutes Business Income
Commission of overseas agents for marketing, procurement of orders not liable to TDS u/s 195
Penalty U/s. 271AAB justified on return filed after issue of notice U/s. 142(1)
Taxability of rent when leasing is main object of assessee
Exemption U/s. 11 not available if Trust Gifts its property to Unregistered Trust
Bogus capital gains: LTCG on sale of shares via recognised stock exchange
ITAT Chennai judgments and orders address a wide range of income-tax disputes involving individuals, businesses and corporate taxpayers. This TaxGuru page compiles ITAT Chennai case laws relating to assessments, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural matters. Chartered Accountants, advocates, taxpayers and tax professionals can use the collection to research Tribunal precedents and follow developments in income-tax jurisprudence. The page includes recent as well as significant earlier ITAT Chennai decisions published on TaxGuru for convenient direct tax research.
