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.
Forex loss from ECB & capital transactions is non-operating for TP purposes
Section 87A Rebate Available Despite LTCG at Special Rates: ITAT Chennai
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit
ITAT Excludes Incomparable Companies as Functional Differences & Turnover Distorted TP Analysis
Computer Software Eligible for 60% Depreciation: ITAT Chennai
ITAT Allows 60% Depreciation on Software Forming Integrated Part of Computer
Agricultural Land Taxable as Capital Asset as It Fell Within Statutory Distance from Municipality
Section 50CA Valuation Rejected as Rule 11UA Ignored Unrealizable Assets: ITAT Chennai
ITAT Deletes AMP TP Adjustment as No International Transaction Existed
ITAT Allows Additional R&D Deduction as AO Granted Only 100% Instead of 200%
ITAT Restricts Section 263 Revision as Prior Period Expenditure Was Verified in Consequential Assessment
Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor
ITAT Quashes Reassessment as Section 148 Notice for AY 2015-16 Was Time-Barred
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.
