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.
Order of Income Tax assessment without issuing DIN was void ab initio
Distinction Between Lack & Inadequate Enquiry Reaffirmed: 263 Order Set Aside
ITAT Chennai Quashes Reassessment: Section 148 Notice by JAO After 29.03.22 Invalid
Genuine Purchases Cannot Be Disallowed for Non-Response of Suppliers: ITAT Chennai
ITAT Upholds 100-Bed Hospital Deduction u/s 35AD After Bed Strength Evidence
Procedural lapse in filing Form 26Q cannot justify a disallowance u/s 40(a)(ia)
Revision action u/s. 263 cannot be taken as AO has applied his mind
Adhoc disallowance of expenses merely on the basis of suspicion is not tenable
Addition u/s. 69A set aside as cash deposit during demonetization sufficiently explained
Penny Stock Case: Reassessment Notice u/s 148 Issued by JAO Held Invalid
Revision u/s. 263 justified as AO accepted returned income without complete enquiry
DRAT Penalizes Guarantors with Interest for Negligent Appeal Pursuit
ITAT Chennai Restores Trust’s 80G Application; Directs CIT(E) to Reconsider Under Amended Law
Section 80G Approval: ITAT Remands Case as Delay Condonation Petition Pending Before CBDT
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.
