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 12AB Registration Cannot Be Denied for Non-Commencement of Activities: ITAT Chennai
Foreign Tax Credit Allowed if Form 67 Filed Before Assessment Completion
Wage Arrears Deduction Allowed as Liability Accrued from Pay Revision Effective Date
ITAT Allows Fresh Opportunity for 80P Deduction Claim Due to Non-Submission of Evidence
Charitable Status Reconsideration Ordered as Fee-Based Activities Alone Not Grounds for 12AB Rejection
ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence
115BBE Amendment Not Retrospective – ITAT Chennai Restricts Tax to 30% for Pre-01.04.2017 Transactions
Debatable Issue, No Penalty – ITAT Deletes U/s 270A Penalty on Land Classification
Wrong Section, Wrong Valuation – ITAT Quashes Capital Gains Assessment
Charity ≠ Commerce – ITAT Grants U/s 12AB Registration to Trust Despite Sales Activity
Power Agent Cannot Be Taxed Fully- ITAT Restricts Addition to 50%
ITAT Chennai Deletes ₹20L Addition – Survey Statement Alone Not Enough
Section 68 Addition Deleted Due to Double Taxation of Recorded Sales Receipts
Section 68 Addition Deleted Due to Explained Cash Sales in Books
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.
