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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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Chennai ITAT Quashes Section 69A Addition on Unexplained Deposits: Holds Commission Agent’s Bank Credits Not Independent Income in Absence of Books Rejection
Selvaraj Sridhar Vs The DCIT
(2026) TaxCorp(LJ) 38146 (ITAT-CHENNAI)
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Chennai ITAT Quashes Rs. 2.52 Crore Addition under Section 68 for SBN Deposits, Cites Double Taxation and Satisfactory Evidence of Trade Receipts
Sri Rajeswari Fire Works Vs The ACIT
(2026) TaxCorp(LJ) 38104 (ITAT-CHENNAI)
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Chennai ITAT Recognizes Sale of Uprooted Aged Rubber Trees from Active Plantations as Agricultural Income Exempt Under Sections 2(1A) and 10(1) of the Income Tax Act
Antony Micheal Joseph Vs Income Tax Officer
(2026) TaxCorp(LJ) 38100 (ITAT-CHENNAI) · Sections 2(1A), 10(1)
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Chandigarh ITAT Confirms PCIT’s Section 263 Revision: AO's Failure to Examine Forfeited Advance and Gift Transactions Held Erroneous and Prejudicial
Pavit Pal Singh Vs The PCIT
(2026) TaxCorp(LJ) 38071 (ITAT-CHENNAI) · Section 263
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Chennai ITAT Upholds Charitable Status for Skill-Based Educational Entity; Section 2(15) Proviso Not Attracted Despite Fee Receipts
ICT Academy of Tamil Nadu Vs DCIT
(2026) TaxCorp(LJ) 38057 (ITAT-CHENNAI) · Section 2(15)
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Chennai ITAT Quashes Assessment Based on Invalid DVO Reference Under Section 142A in Capital Gains Matter; Asserts Reference Must Be Under Section 55A
Renee Josephine Jaganathan Vs The ITO
(2026) TaxCorp(LJ) 38052 (ITAT-CHENNAI) · Sections 55A, 142A
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