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 section 54F deduction on Residential apartments used for commercial purpose
Addition for money received from customers in old Notes – ITAT directs Assessee to furnish full details
Section 40A(3) disallowance sustainable for Cash Purchase Exceeding Prescribed Limit
Amount paid by Property Purchaser to Tenant can’t be taxed as gain of owner of capital asset
Addition of notional rental income unsustainable when property let out earlier was vacant whole year
Section 2(22)(e) addition not justified for business expenses of company
No addition if no change in Stock Valuation method despite valuation at average cost
Order denying section 80IA deduction without Reasonable opportunity not sustainable
Section 14A disallowance not considerable in Section 115JB book profit computation
Housing Credit to Poor after Borrowings from Financial Institutions is a lending Activity & not a charitable activity
Income from hiring of inseparable factory building and Plant & Machinery taxable as Income from Other Sources
Justice cannot be denied to Taxpayers for Mere Technical Lapses
Deemed dividend provision not invocable on recipient of loan not being shareholder in payer company
Loss on investment in equity shares is business loss
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.
