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.
Defective U/s 271(1)(c) Notice Makes Penalty Void; No Merger on SLP Dismissal – ITAT Chennai
Integrated Cooling System Module Held Distinct Product; 80-IC Deduction Allowed – ITAT Chennai
Penalty U/s 270A Deleted – Bona Fide Explanation Tax Covered by TDS
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Penalty u/s 270A Deleted – Immunity u/s 270AA Allowed Despite Procedural Lapse: ITAT Chennai
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
80P(2)(a)(i) Deduction on Bank Interest Upheld – Totgars Distinguished: ITAT Chennai
Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Assessment Quashed – Order by Non-Jurisdictional AO Void ab Initio: ITAT Chennai
Interest on Savings Bank Eligible u/s 80P(2)(a)(vi) – Totgars Distinguished: ITAT Chennai
Section 69C Addition Deleted – Survey Statement Alone Insufficient: ITAT Chennai
Transport income to be estimated using U/s 44AE as guiding yardstick: ITAT Chennai
Online Gaming Winnings Addition Remanded – Fresh Examination Directed: ITAT Chennai
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.
