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.
Additions to be based solely on tangible material and not on the basis of estimations or extrapolation theory: ITAT
TDS u/s 195 not deductible as payment to sister concern in USA is purely reimbursement of expense
Provisions of section 14A doesn’t apply in banking companies were shares & securities are held as stock
Penalty u/s 271D and 271E leviable as reasonable cause for accepting loan and advances in cash not explained
TDS not deductible on rental or ocean freight for ships as covered by Article 8 of India-Korea DTAA
Arbitrage/jobbing transaction is excluded from purview of speculative transaction u/s 43(5)
Agency commission rightly marked as NIL on failure to produce evidence regarding rending service by AE
No Penalty for Inadvertently Reported House Property Annual value Value
Delay in Filing Appeal due to Assessee’s Advocate’s Demise condoned
No Alternative Claim for Late EPF & ESI Payment under Section 37(1)
No section 271B penalty when Tax Audit Report uploaded but ITR-V not verified
Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
ITAT Chennai’s Verdict on Relevance of Digital Communication in Tax Appeals
No Disallowance under Section 14A Without Earned Exempt Income
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.
