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.
Section 2(22)(e) not applicable to receipt towards repayment of loan
Transfer U/s. 2(47)(v) when GPA & JDA registered entitling developer to sell etc.
Transfer completes if GPA & JDA registered containing intention of owner
Tax on Sale of mortgaged property in discharge of loan taken
Deduction U/s. 54 despite non completion of Flat Construction by developer
Disallowance justified for non deduction of TDS on Provision for Audit Fees
TDS deductible on Audit Fees provision credited to Auditors Account
International transaction cannot be presumed merely on the basis of Statement of Assessee
Deduction U/s. 54F on Unutilized amount not deposited in CGAS before due date
MS Office software License Purchase Expense is Revenue Expense
Licence fee paid for using MS Office software cannot be treated as Capital expenditure-
Section 80-IB(10): Open terrace area excluded by Local Authority from working of built-up area cannot be included by revenue
TDS U/s. 194J not applicable on Roaming Charges
Interest U/s. 234A cannot be levied on Assessment considering return filed U/s. 139(1)
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.
