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.
Sections 234A to 234D interest is Consequential & Mandatory: ITAT Chennai
No Late Fees under Section 234E Before June 1, 2015: ITAT Chennai
ITAT waives Penalty for Tax Audit Report delay due to Accountant’s Unavailability
Treat Credit Entries in Current & Savings Accounts as Gross Receipts from Business, Profit Rate of 8% Applicable: ITAT
ITAT Chennai Upholds Interest on Refund U/s. 244A: Focus on Fairness & Equity
ITAT Annuls Penalty u/s 273B for Cash Payment of Defaulted EMI
TDS Credit eligible in Assessment Year Corresponding to Income Assessment
Reopening of assessment without any new tangible material is untenable in law
Rejection of books of accounts justified as transactions recorded not supported by proper documents
ITAT Chennai Exempts Dissolved Company from Income Tax Assessment Proceedings
Section 43A specifies that additional amount paid due to fluctuation is capital expenditure
Addition towards disallowance u/s 14A to book profit computed u/s 115JB is unsustainable
Depreciation allowed on payment of non-compete fee for business purpose
Conditions in rule 37BA should be read in provision of section 199(1) where no double credit is claimed
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.
