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.
Disallowance u/s 14A cannot be made without showing how the assessee’s calculation of disallowance is incorrect
Disallowance U/s. 40(a)(ia) – TDS – View favourable to assessee must be adopted
Club only for members of trust cannot be said to be engaged in charitable activity
Section 14A / Rule 8D not applies to short-term investments
No Disallowance U/s. 14A r.w. Rule 8D for Investments in subsidiaries
Intellectual Dishonesty – of CA or CIT? Cost to be imposed on CA or CIT?
Assessee cannot claim exemption U/s. 54 on two disparately placed properties
S. 54EC Exemption can be up to Rs. 1 crore if investment falls in two different FYs but within 6M
Commercial property cannot be treated as a residential property for mere showing rent income as Income from House Property
Benefit u/s 54B can be claimed even if new agricultural land is purchased prior to transfer of previously owned agricultural land
Appeal against DRP order not maintainable if DRP has not given any directions to AO to pass assessment order
Depreciation not allowable on assets never been put to use
No charity in providing assistance to entrepreneurs for fees in setting up industries
Cellular companies liable to deduct TDS U/s. 194H on Discount to distributors on payments for recharge coupons
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.
