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.
Disallowance of Excess Remuneration to Directors: Section 40A(2)(b) cannot be invoked without corroborative evidence
Section 271B Penalty not leviable when books of accounts not maintained
Cash deposited out of sale of agricultural land cannot be treated as unexplained
Section 271(1)(c) Penalty not leviable if No specific charge framed against assessee
Section 69C additions on protective basis without adequate inquiry is bad in law
Amount Paid to Purchase Advertisement Space Not Amounts to Royalty
Bad debts written off due to corporate restructuring scheme allowable
Capital introduced by partners cannot be taxed in the hands of firm
ITAT allows one more opportunity to appellant under liquidation to substantiate its case before CIT(A)
Quantum appeal cannot be dismissed for Opting of VSVS against Penalty order
Carbon Credits wrongly offered to tax in earlier year can be claimed as deduction on non-realisation
ITAT quashes Revision order of CIT as AO had a reasonable view
Advance for DTH services taxable when such services rendered
Advertisement expense paid to Facebook (non-resident) without TDS deduction allowable
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.
