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.
Eucalyptus Tree Sale Income is Exempt: ITAT Confirms Revenue from Agricultural Land is Tax-Free
Reassessment notice is void as issued by Jurisdictional Assessment Officer post Faceless Assessment
ITAT Grants Trust Conditional Opportunity to Prove Donations Are Not Anonymous
Sand Purchase Price Reduced: Reason AO Cannot Rely on Partner’s Confession Alone for Inflated Rate
Appeal must be filed before ITAT Bench having jurisdiction over AO
AO’s Reasoned Assessment Cannot Be Overridden by PCIT Without Error
Section 54 Deduction Allowed If Proceeds Utilized Within 3 Years: ITAT Chennai
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Land Bought Early Still Qualifies: ITAT Says 54F Covers Full House, Not Just Bricks
PF/ESI Disallowance: Checkmate Ruling Applies Retrospectively, ITAT Confirms Reason
RFCTLARR Act Wins: Section 56(2)(viii) Shown the Door- When Land Is Exempt, Interest Also Is – ITAT Schools Revenue
ITAT Chennai deletes demonetisation cash deposit addition – Once books are accepted, cash sales cannot be treated as unexplained money u/s 69A
ITAT Chennai restricts addition on cash deposits – Treats assessee as commission agent, estimates income at 4% instead of taxing entire deposits
CIT(A) Didn’t ‘Set Aside’—He Just Told AO to Do the Maths! ITAT Slams Revenue’s Hyper-Technical Appeal
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.
