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.
Mere Book Entries not establish Genuineness of Expenditure
Section 12AA Trust Registration Cancellation justified for Receipt of unaccounted capitation fee by educational trust
ITAT upheld section 68 Addition- Big Jump in Share Price of unknown Company
Sham Transactions under the garb of Donation not allowable
No penalty u/s 271D for advance received from promoters in cash through Current A/cs
Execution of power of attorney not amounts to transfer of property
Character of agricultural land not changes merely for Sale of Land within one year
ITAT allows Depreciation on car in partner name
S. 80IB Each new project for a new film cannot be considered as split up or reconstruction of existing business
Presumptive income cannot be estimated U/s. 44AD for partners remuneration
Deemed Registration on Non-disposal of registration application u/s.12AA within 6 Months
Addition not sustainable for non-production of bill for sale of agricultural produce
Individual coparcener cannot be taxed for capital gain on property of HUF
Bogus Capital Gain: Cross examination Opportunity should be allowed
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.
