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Chennai ITAT Reaffirms Disallowance of Forex Loss on ECB Restatement After Conversion to Equity in Assessee's Own Case
Egger Pumps India Private Limited Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38405 (ITAT-CHENNAI)
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ITAT Chennai Directs Addition under Section 69A to Profit Margin Only Where Cash Deposits Reflect Transport Business Receipts; Full Deposits Cannot Be Treated as Unexplained
Sennakrishnan Venkatachalam Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38241 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Bars Double Taxation of Demonetisation Cash Deposit; Restricts Addition under Section 69A to Unexplained Amounts Alone
Sengodan Govindarajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38242 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Rules Land Within 6 KM of Municipality as Capital Asset, Limits Addition to Admitted Cash Consideration; Partial Relief on Indexed Cost Claim
Narayanan Sundaramahalingam Rajkumar Vs The Assistant Commissioner of Income Tax
(2026) TaxCorp(LJ) 38243 (ITAT-CHENNAI)
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Chennai ITAT Rules Filing of Form 10CCB During Rectification Proceedings Satisfies Section 80-IA Deduction Requirement; Procedural Delay Not Fatal
Auto Coats Vs The ACIT
(2026) TaxCorp(LJ) 38362 (ITAT-CHENNAI) · Section 80IC
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Chennai ITAT Rules Swap Charges for Hedging ECBs as Revenue Expenditure; Disallowance of Rs. 20.53 Crores for Saint Gobain India Pvt. Ltd. Set Aside in Light of Britannia Industries Precedent
Saint Gobain India Pvt. Ltd Vs DCIT
(2026) TaxCorp(LJ) 38371 (ITAT-CHENNAI) · Section 43A
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Chennai ITAT Rules Discount on Assignment of Rent Receivables Not 'Interest'; No TDS Liability on Discounted Consideration under Section 194A
OPC Asset Solutions Pvt. Ltd Vs The Joint Commissioner of Income-tax
(2026) TaxCorp(LJ) 38347 (ITAT-CHENNAI) · Sections 2(28A), 36(1)(iii)
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ITAT Chennai Confirms Retrospective Application of Proviso to Section 50C; Stamp Duty Value to Be Determined on Date of Unregistered Agreement to Sell Where Consideration Received via Banking Channels
Aroumougam Pragalanadane Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38343 (ITAT-CHENNAI) · Section 50C
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Chennai ITAT Rules TDR/DRC Transfers Not Taxable as Capital Gains for AY 2016-17 Due to Absence of Statutory Cost Mechanism
Thiruponithurai Narayanan Chandrashekar Vs The Deputy Commissioner of Income tax
(2026) TaxCorp(LJ) 38339 (ITAT-CHENNAI)
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Chennai ITAT Quashes TDS Demands on Interest Paid to State-Established Universities: Recognizes Universities as Statutory Corporations under Section 194A(3)(iii)(f)
Tamil Nadu Power Finance And Infrastructure Development Corporation Limited Vs DCIT
(2026) TaxCorp(LJ) 38311 (ITAT-CHENNAI)
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Chennai ITAT Upholds Merchant Banker’s Share Valuation, Rejects AO’s Method Under Rule 11UAC in Cross-Border Share Sale to Geopetrol International
Geo Finanace Petroleum SA Vs DCIT
(2026) TaxCorp(LJ) 38261 (ITAT-CHENNAI)
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Chennai ITAT Declares Penalty Order Under Section 271E Void Due to Invalid Reassessment—Foundation of Jurisdiction Lacking in Notice Issuance
Rathinam Viswanathan Vs The DCIT
(2026) TaxCorp(LJ) 38256 (ITAT-CHENNAI) · Section 271E
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ITAT Chennai Upholds Section 54 Exemption for Delay in Residential Construction Due to Extraordinary Circumstances: Completion Certificate Not Mandatory
Palani Vel Rajan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38238 (ITAT-CHENNAI) · Section 54
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Chennai ITAT Quashes PCIT’s 263 Order: Reassessment Restored as Mutual Fund Dividend Taxed Appropriately and No Sham Proven
Shresth Enclave Advisory Private Limited Vs The Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38201 (ITAT-CHENNAI) · Section 94(7)
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Chennai ITAT Quashes Reassessment for Failure to Issue Mandatory Section 143(2) Notice Despite Belated Return Filed in Covid Circumstances
Texcity Constructions Kovai Private Limited Vs Income Tax Officer
(2026) TaxCorp(LJ) 38199 (ITAT-CHENNAI) · Section 143(2)
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ITAT Chennai Orders Grant of Section 80G Approval to Trust Engaged in Rural Empowerment and Skill Development Despite Revenue Generation
Dr. Soundram Trust Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38195 (ITAT-CHENNAI) · Section 80G(5)
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Chennai ITAT Exonerates Sundaram Finance from Penalty under Section 270A: Bona Fide Reliance on Jurisdictional High Court Precedent Shields Assessee on Bad Debt Recovery Issue
Sundaram Finance Limited Vs The Deputy Commissioner of Income-tax
(2026) TaxCorp(LJ) 38193 (ITAT-CHENNAI)
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ITAT Chennai Rules Web Hosting Fees Not Royalty: No Right to Use Equipment or IP Transferred Under India-USA DTAA
ZOHO Corporation Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38192 (ITAT-CHENNAI)
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Chennai ITAT Quashes Fresh Addition by AO Exceeding Tribunal’s Remand Scope; Restricts AO to Tribunal’s Directions Only
Kaipathur Venkatakrishnan Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38178 (ITAT-CHENNAI)
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Chennai ITAT Confirms PCIT’s Revisional Powers under Section 263 in Shriram Finance Excess Deduction Case: Failure to Examine Deduction u/s 36(1)(vii) Held Prejudicial to Revenue
Shriram Finance Ltd., [Formerly known as Shriram Transport Finance Company Limited] Vs Principal Commissioner of Income Tax
(2026) TaxCorp(LJ) 38166 (ITAT-CHENNAI) · Section 263
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