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.
Agricultural land purchased without an adventure in the nature of trade is not a capital asset
Commission to overseas Agents for Marketing of Products is not a fee for technical service
TDS not deductible on web hosting & marketing services procured from US based entity
No TDS liability u/s 194A on interest paid which is compensatory in nature
No Violation of Section 13 on refund of Advance against property with Interest from Interested Parties
Assessment U/s. 153A is Valid if Income been disclosed after Search and cannot be said to be without jurisdiction
Expenses having no nexus with earning of income u/s 57 not allowed
AR cannot sign additional ground on behalf of assessee
No assessment can be made in the hands of non-existing company
Construction of super structure on lease hold land covered in explanation 1 to sec. 32, not of revenue nature
Discount adjustment allowed while calculating suppression of sale due to difference in price of menu card and daily stock sheet
Revised return with same info is furnishing of inaccurate particulars
Loss from Forex Derivative trading upto export turnover is business loss & not speculative loss
TDS Provision on Year end provisions and Roaming charges
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.
