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.

Adhering to Valid Claims in ITR for LTCG on Immovable Property Sales: A Case Study

Cash Deposits Post-Demonetisation – Source Explained, Addition Deleted

Prepaid finance charges should be allowed in the year of payment instead of over Loan period

Interest Earned by Cottage society Attributable to Business: Section 80P(2)(a)(ii) deduction Allowed

Exemption u/s 10(23C)(iv) could not be rejected if net surplus was less than 20% of Total Receipts under second proviso to sec 2(15)

Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order

New Dwelling Unit on First Floor of Existing House: ITAT Allows Section 54F Deduction

Construction of new dwelling unit eligible for Section 54F deduction: ITAT Chennai

ITAT Directs CIT(E) to Reconsider Fresh Section 80G Application per CBDT Circular No. 7/2024

Audit report submission Delay due to partners health issues: ITAT deletes Section 271B Penalty

Section 23 of Central Act exempts Advocates Welfare Fund from income tax: ITAT Chennai

Penalty u/s 271B confirmed as sufficient cause not shown for non-furnishing of audit report: ITAT Chennai

Mere statement of third-party not sufficient for addition of on-money sale: ITAT Chennai

Additional grounds raised in appeal needs adjudication by lower authority: 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.
