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.
Exemption u/s 54 to extent of non-deposit of unutilized amount in ‘Capital Gain Account Scheme’ not available
Delay condoned as Chartered Accountant was busy in filing of return of Income and GST returns
Replacement/ substitution of HF Reactor is capital expenditure eligible only for depreciation
Section 263 invocable as non-verification of trade discount vis-à-vis TDS makes assessment order erroneous
Rice is an agricultural produce exempt from disallowance u/s 40A(3) of Income Tax Act
Consideration from sale of agricultural land not taxable under income tax
Land earmarked for public utility purpose cannot be taxed either as capital gain or as business income
No Violation of sec. 13(1)(c) in respect of Civil Contract awarded to a Firm in which Managing Trustee of Trust was Proprietor
Factoring charges cannot be termed as interest u/s 2(28A) of Income Tax Act
Expense towards purchase of off-the-shelf software products doesn’t qualify as Royalty
Section 80P(2)(d) deduction eligible on Interest Income Earned by Co-op Society from Co-op Bank
No section 40(a)(i) disallowance based on amendment with retrospective effect
ITAT disallows rent expenses due to non-exitance of rent agreement
TDS not deductible on payment to non-resident having no PE in India for services rendered outside India
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.
