Courts: ITAT Chennai
1,561 articlesIncome Tax
Income Tax
Section 271(1)(c) Penalty Unsustainable When Section 148 Returned Income Accepted Without Addition: ITAT Chennai
Income Tax
Income Tax
ITAT quahes ₹1.5 Lakh Penalty as Failure to Obtain Tax Audit Was Not Deliberate
Income Tax
Income Tax
Forex loss from ECB & capital transactions is non-operating for TP purposes
Income Tax
Income Tax
Section 87A Rebate Available Despite LTCG at Special Rates: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes Brand Promotion TP Adjustment as Issue Was Already Settled in Earlier Years
Income Tax
Income Tax
ITAT Quashes Assessment as Final Order Was Passed Beyond Section 144C(13) Time Limit
Income Tax
Income Tax
ITAT Excludes Incomparable Companies as Functional Differences & Turnover Distorted TP Analysis
Income Tax
Income Tax
Computer Software Eligible for 60% Depreciation: ITAT Chennai
Income Tax
Income Tax
ITAT Allows 60% Depreciation on Software Forming Integrated Part of Computer
Income Tax
Income Tax
Agricultural Land Taxable as Capital Asset as It Fell Within Statutory Distance from Municipality
Income Tax
Income Tax
Section 50CA Valuation Rejected as Rule 11UA Ignored Unrealizable Assets: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes AMP TP Adjustment as No International Transaction Existed
Income Tax
Income Tax
ITAT Allows Additional R&D Deduction as AO Granted Only 100% Instead of 200%
Income Tax
Income Tax
