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.
11-Year Delay Not Condoned: Mere Rectification Plea No Excuse
FTC Cannot Be Denied for Late Form 67: Substantive Right Prevails
Reassessment Fails When Original Reason Disappears – ITAT Chennai Quashes Entire Proceedings
AO Cannot Replace DCF with NAV Without Pointing Defects in Assessee’s Valuation: ITAT Chennai
Section 68 Addition Deleted Due to Absence of Incriminating Material in Search Assessment
Section 153A Invalid Due to Absence of Incriminating Material in Unabated Years
₹9.99 Cr Addition Deleted Due to Absence of Incriminating Material in Search Proceedings
Revision u/s. 263 not sustained as possible alternative view taken by AO
12AB Registration Cannot Be Denied Solely for Non-Commencement of Activities ITAT Chennai
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Reassessment u/s. 148 after four years untenable as full and true material facts disclosed
ITAT Deletes AMC Income Addition as Section 43CB Mandates Straight-Line Revenue Recognition
ITAT Chennai Allows Fresh Consideration of 80G Approval After Finance Act 2024 Amendment
ITAT Restores Matter as Assessee Did Not Notice Faceless Appeal Notices through ITBA portal
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.
