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.
Penalty u/s. 271(1)(c) quashed as additional income was voluntarily disclosed and not based on seized material
No Fresh Material, No Reassessment: ITAT Quashes Section 148 Notice
ITAT Chennai Limits Bogus Purchase Addition to 10% Profit, Upheld 153C Satisfaction
ITAT Protects Assessee’s Rights: ₹2.19 Cr Addition Reassessed
Silver Oak Shade Trees in Tea Estates Generate Agricultural Income, Not Capital Gains
ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
Tribunal Affirms Set-Off of Lower of Book Loss or Unabsorbed Depreciation Under 115JB
Incentives for Market Expansion Are Capital, Not Income u/s 2(24)(xviii)
Exemption Denied for Second Flat Under Section 54F Due to Single-Unit Rule
Notice by Jurisdictional AO, Assessment by NFAC Held Invalid: ITAT Quashes Entire 147 Proceedings
Reminders Aren’t New Defaults – ITAT Chennai Reduces 272A(1)(d) Levy
Penalty based on Loose Sheets/Ledger Without supporting proof not Valid
Protective Addition of ₹14.91 Cr u/s 69 Struck Down Due to Invalid u/s 153C Jurisdiction
ITAT Clarifies Pre-2023 Loan Rules, u/s 68 & 40(a)(ia), Major Additions Deleted
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.
