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.
Reassessment Quashed – Invalid Sanction u/s 151(ii) by PCIT After 3 Years: ITAT Chennai
Section 80G Approval Saved by 2024 Amendment — Late Filing No Longer Fatal
Vivad-Se-Vishwas Didn’t Mature — Appeal Can’t Die by Assumption
Section 80P Denial Collapses After Section 119(2)(b) Condonation – CPC Intimation Cannot Survive
Bogus Purchase Disallowance Fails — Third-Party List Alone Is Not Evidence
Interest From Co-op Banks Fully Deductible U/s 80P(2)(d), Totgars Misapplied
Search Assessment – Telescoping Upheld, No Double Taxation & U/s 234A Interest Curtailed
Section 80P Win for Credit Societies – Savings Bank Interest Is Business-Attributable
Re-assessment U/s 147 Quashed as Time-Barred — Stay Period Ends on Date of Vacation, Not Communication
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Telescoping of Cash Deposits Allowed Against Cash Advances: ITAT Chennai
CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Penalty u/s 271B Deleted for Delay in Audit Report Due to Managing Director’s Illness
Interest on Borrowed Capital Forms Part of Cost of Acquisition: 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.
