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.

IT Exemption cannot be denied to South Indian Film Chamber of Commerce

Assessment of Individual cannot be done by issuing notice on HUF

No Taxability under Income Tax Provisions if no tax under respective DTAA

Exemption U/s. 54F cannot be denied merely because capital asset was purchased in individual name of coparcener of HUF

Section 54F exemption on investment out of borrowed funds, in the name of Karta by HUF & On Renovation of Existing Unit

AO can look-into ESOP sale Income based on Form 16 during I-T Return Processing

Section 54F exemption not available house acquired is demolished within 3 years

Additional depreciation cannot be claimed on Machinery used during earlier years

Addition for mere appearing of TDS credit in form 26AS not justified

Taxability of business done by NRI through Power of Attorney holder

Exemption U/s. 54F despite delayed investment in Capital Gain Account Scheme

Stay Granted in 263 case revised on ground other than in SCN

International transaction not resulting into income to assessee not subject to TP regulations

Only companies are eligible for deduction u/s 80IA(4)
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.
