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 54F Exemption Cannot Be Denied for Small or Modest House Construction
Aggregated Cash Payments Cannot Trigger Section 40A(3) Disallowance
Section 80P Claim Sent Back as Return Delay May Be Condoned
Survey-Based Additions Set Aside Due to Lack of Effective Hearing
Section 263 Quashed as AO Examined LTCG Exemption for Insurers
Gold Jewellery Seized u/s 132A Held Explained – Addition u/s 69 r.w.s. 115BBE Deleted
Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law
Post-2022 Reassessment Fails for Ignoring Faceless Procedure
Ex-Parte Share Trading Additions Set Aside for Fresh Verification
Rectification Rejected as U/s 143(1) Intimation Had Attained Finality
Opening Cash and Debtors Explain ₹1.03 Cr Cash Deposit
CPC Exceeded 143(1) Powers by Rewriting Dividend Income
Section 148 Notice Invalid as PCIT Approval Failed After 3-Year Limit
Split Jurisdiction Breaks Reassessment, U/s 147 Order Quashed
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.
