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.
Failure to Furnish Details Not Final: ITAT Grants Fresh Opportunity
Section 153C Bar After April 2021: Bulk Assessments Quashed by ITAT
Appeals Restored After Dismissal for Non-Condonation of Delay
Belated 80G Application Revived: ITAT Applies Finance Act, 2024 Amendment and Sets Aside Rejection
Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability
Notice Under Section 148 Invalid Due to Faceless Mandate Violation
Bogus Purchase Addition Limited to Profit Element Only: ITAT Chennai
Section 148 Notice Held Invalid Due to Breach of Faceless Reassessment Rules
Only Unexplained Portion of Cash Deposits Can Be Taxed: ITAT Chennai
Relevant Date for MAT Loss Set-Off Is Prior Year-End, Not Assessment Year-End
Section 56(2)(viib) Share Premium Addition Inapplicable After Assessee Became Subsidiary of Public Company
Transfer Pricing Adjustment Deleted for Cost-to-Cost Reimbursements: ITAT Chennai
Second Reopening u/s 147 Quashed as Change of Opinion—Section 54F Deduction Cannot Be Revisited Without New Material
Reassessment After Four Years Invalid for Change of Opinion: 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.
