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.
Consistent Methodology and Adherence to Accounting Standards Render Additions Unsustainable
AO not examined cost of improvement on building – Section 263 Order Valid
Section 56(2)(vii)(b)(ii) Inapplicable to Partnership Firm’s Business Property: ITAT Chennai
Cash Collection Discrepancies: Without Defects in Books, Addition cannot sustain
ITAT upholds Section 80IC Disallowance for Form 10CCB Non-filing
No Bonafide Cause: ITAT Rejects 1040 Days Appeal Delay Condonation request
Revisionary order unsustainable as issue of exemption u/s 11 considered during scrutiny assessment
Excess Stock cannot be treated as unexplained investment’ u/s.69B & section 115BBE not apply
Cash receipt at the time of registration of sale deeds of plots doesn’t violate section 269SS
Section 68: Cash Receipts from Jewelry Sales Not Unexplained Cash Credits
No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
ITAT upheld disallowance of employee’s contribution to PF & ESI
Expenditure towards helper allowance disallowed in absence of any supporting documents
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.
