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Chennai ITAT Mandates Realistic FMV Assessment under Section 50CA, Disallows Mechanical Valuation of Shares in Insolvent Company
Rajasehar Buvaneswari Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38667 (ITAT-CHENNAI)
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Chennai ITAT Affirms Full Tax Exemption on Ex-Gratia Received under BSNL VRS 2019 as Retrenchment Compensation
Hemalatha Govindarajulu Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38656 (ITAT-CHENNAI) · Section 10(10B)
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Chennai ITAT Orders Full Allowance of One-Time Settlement to Contractors Under Section 37, Remands DDT-DTAA Issue for Fresh Adjudication
ESAB India Ltd Vs The Dy. Commissioner of Income Tax
(2026) TaxCorp(LJ) 38649 (ITAT-CHENNAI) · Section 37
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ITAT Chennai Upholds Capital Gains Exemption for SEBI-Registered Category II AIF; Rejects AO’s Erroneous Business Income Reclassification
Sundaram Alternative Opp Series High Yield Secured Debt Fund Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38644 (ITAT-CHENNAI)
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Chennai ITAT Holds Mere Written Option Sufficient for Deemed Application of Income u/s 11(1) for AY 2015-16; Disallowance of Rs. 3.40 Crore Deleted Despite Non-filing of Form 9A/10
GRG Trust Vs The DCIT
(2026) TaxCorp(LJ) 38643 (ITAT-CHENNAI) · Section 11(1)
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Dolly Khanna Vs The DCIT
Dolly Khanna Vs The DCIT
(2026) TaxCorp(LJ) 38642 (ITAT-CHENNAI)
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Chennai ITAT Limits Section 69A Addition on Agricultural Overdraft Deposits to 50%, Rejects Retrospective Application of Enhanced Section 115BBE Rate for AY 2017-18
Govindaraj Ravichandran Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38634 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Confirms Penalty for Concealment of Agricultural and Interest Income Despite Voluntary Disclosure by Assessee
Narayanasamy Vijaykumar Vs The Income Tax Officer
(2026) TaxCorp(LJ) 38616 (ITAT-CHENNAI) · Section 271(1)(c)
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Chennai ITAT Limits Taxation on Doctor’s Unreported Income to 50% of Gross Receipts, Rejects AO’s Treatment of Entire Receipts as Net Taxable Income Due to Non-Filing of Return
Selvakumar Arumugam Vs ACIT
(2026) TaxCorp(LJ) 38580 (ITAT-CHENNAI)
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Penalty Proceedings under Section 271(1)(c) Invalidated Due to Absence of Proper Initiation and Clear Direction in Reassessment Order
Jayapriya Company Vs Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 38485 (ITAT-CHENNAI) · Section 271(1)(c)
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Chennai ITAT Holds No TDS on Corporate Charges Remitted to Anixter Singapore: No FTS Taxability or PE, Disallowance under Section 40(a)(i) Set Aside
Anixter India Private Limited Vs ITO
(2026) TaxCorp(LJ) 38353 (ITAT-CHENNAI) · Section 40(a)(i)
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ITAT Chennai Upholds Independent Exemption for Government-Financed Educational Institution Under Section 10(23C)(iiiab); Remands Cash Deposit Issue for Fresh Examination
Arupukottai Sbk Girls Higher Secondary School Managing Board Vs DCIT
(2026) TaxCorp(LJ) 38429 (ITAT-CHENNAI) · Sections 10(23C)(iiiab), 12A
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ITAT Chennai Rules Section 50C Deemed Value Irrelevant for Section 54F Exemption: Full Investment of Actual Sale Consideration Shields Assessee from Capital Gains Tax
T Srikanth Vs DCIT
(2026) TaxCorp(LJ) 38425 (ITAT-CHENNAI) · Sections 50C, 54F
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ITAT Chennai Orders Fresh Assessment on Deduction Claim under Section 36(1)(viia) for Bad and Doubtful Debts, Clarifies Computation on Monthly Average Advances
Trichirapalli District Central Co-Operative Bank Limited Vs ACIT
(2026) TaxCorp(LJ) 38418 (ITAT-CHENNAI) · Section 36(1)(viia)
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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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