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.
Business Income declared during Survey can be set-off against Business Losses
Section 80IA deduction cannot be denied for use of same technology & Production of Same product
Input Tax Credit Written off In Books of Accounts is allowable U/s. 37(1)
Compensation for pre-closure of Contract Manufacturing Agreement is non-taxable Capital Receipt
Income from licensing fully furnished hotel with license to run hotel is business receipt
AO cannot reject Valuation report for non-filing of the same during Original or Revision Proceedings
No section 80IB(10) deduction If No expense by Land Owner Towards project Development
Tax on Interest on Delayed Compensation for Compulsory Land Acquisition
No section 80IB(10) deduction to Land owner if no developmental activity by him
ITAT quashes reopening of assessment as AO not alleged that Assessee failed to disclose material facts during Original Assessment
Section 11(2) exemption cannot be denied merely for discrepancy in fund accumulation object in Form No. 10
Foreign exchange fluctuation loss on ECB loan for acquisition of indigenous assets allowable
Issue of shares at premium- DCF is accepted method of valuation
TNMM method is most appropriate method to take care of all notional interest costs
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.
