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.
Negative goodwill arising on amalgamation credited to General reserve not taxable
Validity of Reopening u/s.147/148 on the basis of statement obtained during survey & retracted later?
Section 54F benefit remains intact even if Assessee transfer New house acquired to claim S. 54F to acquire another house
Wealth Tax Payable on Urban land even if assessee carrying on agricultural activities on the same
Income from coconut trees is agricultural income
Reassessment on the basis of Income Tax amendment not justified
Interest cannot be disallowed if interest-free funds advanced to sister concerns without interest-free
Exemption u/s. 11 & 12 can be denied for Investment of borrowed fund by trust in Companies in which founders have substantial interest
Withholding taxes on reinsurance premium paid to Non Resident?
Even if assessee not earns any exempt income, disallowance u/s. 14A can be made
TDs deductible on non-refundable ‘upfront charges’ for leased asset
Section 32(1) not applicable If assessee is only permitted to use trade mark /brand name of foreign collaborator with certain conditions
ALP cannot be applied to determine ‘ordinary profits’ for computing S.10A deduction
To revise claim made in Original Return filing of revised return is must
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.
