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.
No addition for cash deposit post demonetization merely on presumptions
VAT payment doesn’t attract provisions of section 40(a)(iib) of the Income Tax Act
Unrealized sale proceeds should be excluded from export and total turnover
No deemed letting value Addition for vacant sites if no income was derived
In absence of proof for cash deposit from rental income, Section 69A addition justified
ITAT allows recognition of Retention Money as revenue in year of receipt
Gratuity cannot be disallowed merely for inconsistent entries in explanation of section 143(1)(a)
Addition of unexplained income unsustainable as source of money and identity of creditors explained
Appeal shall be revived once appellant violates any of the condition under DTVSVS Act, 2020
CUP method consistently followed to bench mark transaction with AE cannot be unreasonably rejected
Addition on third-party information without corroborative evidence is unsustainable
LTCG on land co-owned cannot be assessed in the hands of single owner
Expenditure of Bio-technology Research & Development allowed before commencement of business
2G Spectrum case Legal expense for directors cannot be treated as personal without examining outcome of CBI Court judgment
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.
