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.
Fee levied u/s 234E while processing TDS statement is beyond scope of adjustment provided u/s 200A
Income from assignment of film rights received in one shot taxable in the year of receipt if not refundable
Section 148 could not be invoked in absence of any Tangible Material
Exemption cannot be denied merely for claim under wrong section
Payment towards data storage charges to a non-resident is not royalty or fee for technical services
Section 54/54F exemption cannot be denied if amount been invested within time allowed u/s 139(4)
No TDS on Reimbursement of Leased Line Expense to Parent Company
No disallowance U/s 14A if there is no exempt income
TDS not deductible on payment to non-resident translator
For exemption u/s. 54F approval of building plan is not necessary
For availing exemption u/s. 54F approval of building plan is not necessary
Section 80P(4) not applies to assessee which is not a co-operative bank
Trust Eligible for Relief u/s in respect of income from pharmacy run by it with in its hospital premises
Section 40(a)(ia) applies only to those amounts ‘payable’ and not to those amounts ‘paid’
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.
