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.
No Penalty for Section 35(2AB) Disallowance if ITR filed before receipt of DSIR Certificate
Section 68 Unexplained Bank Deposit Additions: ITAT Orders Reassessment
ITAT Chennai Orders Reassessment of Income Sources Post-Cash Seizure during Vellore elections
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
No Addition u/s 56(2)(viib) as Rule 11UA Permits 10% Tolerance on Issue Price vs FMV
Disallowance u/s 14A was computed @ 0.5% of exempt income earned based on Rule 8D(2)(iii)
Deduction u/s. 80P(2)(d) not available on interest from savings bank account in co-operative bank
Reopening of assessment u/s. 148 after due application of mind justifiable: ITAT Chennai
Salary for international assignment subjected to tax in UK is not taxable in India
Unregistered will not deemed fabricated, acceptable as registration is not mandatory: ITAT Chennai
No Section 270A Penalty on Estimation-Based Disallowances
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Matter restored as no findings rendered on various documentary evidences: 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.
