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.
Allowability of STCL on assignment of debts due from certain debtors even if assignee did not disclose recovered income
Section 14A / Rule 8D(2) cannot be invoked for making disallowance u/s 115JB
Reassessment u/s 147 without any tangible material to support escapement of income not justified
Advance Towards Sale of Property for Commercial & Business Purpose Can’t be Treated as Deemed Dividend
Section 54F exemption available despite investment in Spouse Name
Change in Inventory Valuation Method Allowed if Based on AS 2
Complete work & hearing in office hours except in occasionally Circumstances: ITAT
Home loan interest can be included in cost in Capital Gain Computation
Bogus long-term capital gain on sale of shares- ITAT upheld Addition
Leased property exceeding 12 year eligible for Section 54F exemption
Expense against carbon credit (Capital Receipt) not deductible
Amount received through Will of God Mother Eligible for Exemption u/s 56(2)(vii)
TDS u/s 194J Applicable on Payments by TPA to Hospitals on behalf of Insurance Companies
Section 56(2)(vii)(b) Addition by adopting Land Value of Adjacent Area is unjustified
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.
