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.

Section 69A Cannot Be Invoked for Cash Withdrawals from Own Bank Account

Oral Agreement with Cheque Advance Valid for Agreement Date Stamp Value: ITAT Chennai

Unregistered Agreement to Sell Does Not Bar Benefit of Section 50C Proviso: Chennai ITAT

Commission Agent Cannot Be Taxed on Entire Sale Proceeds Deposited in Bank

Entire Cash Deposits Cannot Be Taxed U/s. 69A; Peak Credit Theory to Apply: ITAT Chennai

Delay in Filing Form 10-IC Due to Technical Glitch Cannot Deny Section 115BAA Benefit: ITAT Chennai

Section 69A Addition Deleted as Cash Deposits Were Business Turnover: ITAT Chennai

Section 10(37) Exemption Allowed; Agricultural Land Held Outside Capital Asset Definition: ITAT Chennai

Goodwill Depreciation Allowed on Slump Sale Business Acquisition: ITAT Chennai

Section 56(2)(x)(b) Addition Remanded for DVO Reference Examination: ITAT Chennai

One-Time Contractor Settlement Deductible Under Section 37: ITAT Chennai

Section 54F Exemption Allowed as Section 50C Deeming Fiction Inapplicable: Chennai ITAT

Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai

ITAT quahes ₹1.5 Lakh Penalty as Failure to Obtain Tax Audit Was Not Deliberate
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.
