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.

Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai

No Section 40A(2) disallowance of Expense Without Proof of Excessive or Unreasonable Payment

Bonus Paid as CTC cannot be Disallowed Under Section 43B for Non-Payment at year end

Section 56(2)(vii)(c) not applicable to bonus shares as no Transfer of Property

ITAT Allows Interest on Borrowed Funds in Capital Gains Calculation

ITAT Chennai Upholds Section 54F Deduction for Property Purchase in Wife’s Name

Undisclosed Money Lending Business Income Taxable as Business Income; Section 69 & 115BBE Provisions Inapplicable

No penalty for cash loan from Directors for Business Exigency: ITAT Chennai

Accounting Treatment of selling & professional costs in Non-commenced Projects

Deduction cannot be Denied for mere Wrong Classification in ITR: ITAT Chennai

ITAT allows taxation of excess stock & unexplained marriage expenses as business Income

Excess Stock Assessable as Business Income: Section 69B & 115BBE Not Applicable

ITAT quashes order rejecting Section 80G registration application (Form 10AB)

No Income arises due to Transfers of amount from Current to Deposit Account
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.
