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.
ITAT condones delay of 1217 days in appeal filing
Section 271(1)(c) Penalty not sustainable on mere estimated additions
Addition cannot be made merely for mistake in ITR filing
Section 44AD cannot be applied to Commission Agents
ITAT refuses to condone delay in Appeal filing as reasons not supported by any evidence
Addition of unexplained credits justified if assessee fails to explain credit appeared in books with necessary evidence
Appellant not attended hearing due to Covid-19 – ITAT set-aside Ex-parte order
Identical name of 2 villages cannot form the basis for addition
Warranty obligation expenses cannot be treated as ‘fees for technical services’
Custom House Agent liable to deduct TDS on payments to CFS Agents
Ressessment Invalid if no failure on the part of assessee to disclose fully & truly all material facts
PCIT cannot pass revision order on issues which are not subject matter of limited scrutiny assessment proceedings
Expense on leased property to produce right ambience to attract customers allowable
Amount advanced & lost in the course of business allowable as bad-debt
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.
