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.
S. 54F Amount withdrawn from CGAS taxable in the year of withdrawal
AO cannot make Transfer Pricing adjustment unless recommended by TPO
Section 40A(3) not attracted on Differential amount paid on exchange of jewellery
Filing of return electronically is a directory provision and not a mandatory provision
Standard assets of banks are not provision for bad and doubtful debts
TPO to consider both external and internal comparables to determine ALP
Institute providing academic services & applying income towards same is entitled to registration u/s. 12AA
S. 54F – Deduction on investment made after due date but before Return Filing ?
Mere intention to begin manufacture or production in backward area not sufficient to claim deduction U/s. 80HH
Additional depreciation not allowable if Assessee not started manufacturing on the date of Purchase
IPO expenses borne by assessee for sale of his shares deductible from capital gain
Income earned & received outside India by non-resident not taxable on remittance to India
Series of orders – Limitation Period commences from original order date
Notification issued u/s. 90A(3) cannot interpret terms used in DTAA
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.
