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.
Debatable issue cannot be rectified u/s. 154 of the Income Tax Act
Exemption u/s. 11 not deniable as no violation of proviso to provision of section 2(15)
ITAT Chennai: Reduction of Addition for Unexplained Cash Deposits
ITAT Directs De Novo Adjudication for Denial of Section 11 Exemption
ITAT Chennai: Appeals Allowed, Cost Imposed for Non-Appearance
ITAT Upholds Income Tax Addition for Unexplained Cash Deposit in Bank Account
No penalty u/s 271FAA as defects were rectified within the time limit u/s 285BA
Corpus Donations Taxable in Absence of Section 11 Exemption
ITAT Grants Section 11 Exemption for Voluntary School Corpus Donations by Parents
Interest on amount advanced to sister concern cannot be disallowed
Delay in filing of an appeal with a plea of waiting for outcome of judicial decision not condoned
Software eligible same rate of Depreciation as Computer System
No capital gain in the hand of transferee in Slump Sale of certain Business Line
Interest from investment in bank governed by Co-operative Societies Act is eligible for deduction u/s 80P(2)(d)
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.
