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.
Provision of Section 167B(1) applies if shares of members of AOP indeterminate & unknown
ITAT restore the file to AO – Assessee to produce all relevant documents, evidences to AO
Incentive received from Government for exploring new market -capital receipt or revenue receipt?
Capital Gain tax liable on property sold by bank to recover loan given to group concerns
Section 45(3) AO cannot disturb value of consideration recorded in books of firm
Section 68 Addition- ITAT remands back the case to CIT(A)
Section 54/54F: New residential house need not be purchased by assessee in his own name
Depreciation @ 25% on toll way rights treating as intangible asset allowable
Capital gains exempt u/s 54EC could be reckoned for book profit u/s 115JA
On failure to prove agriculture activity, Income can be treated as non-agricultural
Cancer Treatment is reasonable cause for delay in Appeal Filing: ITAT
Depreciation on non compete fee payment treating it as an intangible asset
Distance Certificate issued by Tahsildar cannot be rejected on Bus Route Distance basis without examining Tahsildar
Section 54F Exemption without evidence of Agreement & Payment not 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.
