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.
Reopening beyond 4 years without any failure in disclosing material facts unsustainable
Receipt of NRI salary in India by exercising employment in Singapore should not be taxable in India subject to verification by AO
Lack of reasonable cause for delay of 1161 days: ITAT dismisses Appeal
ITAT upholds deletion of section 40A(3) Addition for bonus payments
Applicability of Article 8 of India-Singapore DTAA concerning Vessel Handling Charges
ITAT Directs Reconsideration of Section 234A, 234B & 234C Interest by CIT(A)
No Sales Suppression Addition Solely Based on Abstract Textile Data
ITAT upholds additions which were based on sworn statements & reconciliation statements
ITAT Directs Re-adjudication for Belated Return Without Form No.10B
ITAT Upholds disallowance of registration fees/ stamp duty for non-submission of evidence
Addition u/s 69B merely based on statement without corroborative evidence unsustainable
Transfer Completes When Owner’s Rights Are Extinguished in Property
No Section 194I TDS on rental payments below threshold limit
Addition u/s. 2(22)(e) as deemed dividend unsustainable as debit balance was only an inadvertent error
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.
