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.
Allowability of deduction u/s. 54 Deduction if construction completes after prescribed time?
To claim terminal depreciation asset must be used for purpose of business or profession
S.54B Deduction denied for failure to prove Agricultural Activity
Even in a case where no expenditure is incurred, AO has to apply Rule 8D
No S.271G penalty for benign reasons in the nature of procedural issues provided taxpayer maintained substantial documentation in support of its ALP
Regularization fees for violation in construction form part of Construction & Depreciation allowable
Development of Balanced Score Card management tool is Technical Services under India-Singapore treaty
Advance for Bogus Purchases cannot be written off as bad debt
Same income cannot be taxed twice
S. 54F exemption available for sum invested in land but non-construction of building due to Court order
CIT can set aside 143(3) assessment if creditors not been verified during the Assessment
Expenditures for value addition and for competing in the market are revenue Expenditure
Whether In case of revival of any order all the connected matters are also liable to be revived?
Appeal by revenue not allowable if tax effect is less then monetary limit specified
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.
