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Disallowance of Depreciation on Second-hand Machinery Unsustainable Absent Statutory Satisfaction and Approval Under Explanation 3 to Section 43(1)
Hameed Marine Private Limited Vs The ACIT
(2026) TaxCorp(LJ) 37728 (ITAT-CHENNAI) · Section 43(1)
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ITAT Chennai Affirms Validity of Land Purchase Transactions Despite Untraceable POA Holders; Upholds Assessee’s Right to Claim WIP Deduction
Jacaranda Properties Private Limited Vs DCIT
(2026) TaxCorp(LJ) 37715 (ITAT-CHENNAI)
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Chennai ITAT Upholds Extinguishment of Tax Dues Post-NCLT Resolution Plan Approval; Rejects Revenue’s Miscellaneous Application Citing Lack of Participation in Insolvency Proceedings
Karaikal Port Pvt. Ltd Vs The Asst. Commissioner of Income Tax
(2026) TaxCorp(LJ) 37707 (ITAT-CHENNAI) · Section 254(2)
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Chennai ITAT Nullifies Rs 15.78 Crore Section 56(2)(x) Addition: Receipt of Shares by Trust Exclusively for Relatives of Settlor Held Non-Taxable after Deed Amendment
VS Trust Vs The ITO
(2026) TaxCorp(LJ) 37701 (ITAT-CHENNAI) · Section 56(2)(x)
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Chennai ITAT Upholds Timeliness of AO’s Reassessment under Extended Limitation for Tribunal-Remanded Issues in Sri Maharaja Refineries Palm Oil Import-Export Case
Sri Maharaja Refineries Vs The Assistant Commissioner of Income-tax
(2026) TaxCorp(LJ) 37683 (ITAT-CHENNAI)
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ITAT Chennai Invalidates Assessment by ITO, Tiruvannamalai for AY 2017-18 Due to Lack of Jurisdictional Transfer Order
Haneef Akbar Basha Vs ITO
(2026) TaxCorp(LJ) 37506 (ITAT-CHENNAI) · Sections 144, 127
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ITAT Chennai Rules No TDS Required on Corporate Charges Paid to Singapore AE: Section 40(a)(i) Disallowance Deleted, DTAA Prevails
Anixter India Private Limited Vs The Deputy Commissioner of Income Tax
(2026) TaxCorp(LJ) 37439 (ITAT-CHENNAI) · Section 40(a)(i)
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Chennai ITAT Quashes Rs. 6 Lakh Addition: Rejects Presumptive Extension of Survey Disclosure Beyond Supported Period Under Section 145(3)
Moorthy Ramasubramanian Vs The DCIT
(2026) TaxCorp(LJ) 37436 (ITAT-CHENNAI)
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Chennai ITAT Upholds Capgemini’s Section 10A Deduction: Missing CA Signature in Form 56F Deemed Curable Defect, Revenue’s Appeal Rejected
Capgemini Technology Services India Ltd Vs The ACIT
(2026) TaxCorp(LJ) 37423 (ITAT-CHENNAI)
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Addition under Section 69A Quashed Due to Revenue’s Failure to Serve Form 2 under IDS, 2016—Section 197(b) Invocation Not Permitted
Jagathesh Vs ACIT
(2026) TaxCorp(LJ) 37340 (ITAT-CHENNAI) · Section 197(b)
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Chennai ITAT Nullifies Section 69 Addition for Breach of Limited Scrutiny Protocol: AO’s Overreach Without Prior Approval Held Invalid
Aadarsh Surana Vs DCIT
(2025) TaxCorp(LJ) 37242 (ITAT-CHENNAI) · Section 69
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ITAT Upholds CIT(A) Order: Rs 25.78 Cr. Addition under Section 69B Quashed—Seized “Dumb Documents” Lacking Assessee Link Deemed Inadmissible
Jaya Pradeep Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 37194 (ITAT-CHENNAI) · Section 69B
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Chennai ITAT Orders Fresh Assessment on Buy-Back Taxation, Section 56(2)(viia) and Interest Disallowance; Stresses Need for Detailed Factual Verification by AO
Updater Services Limited (formerly known as Updater Services Private Limited) Vs DCIT
(2025) TaxCorp(LJ) 37131 (ITAT-CHENNAI)
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Chennai ITAT Nullifies Section 143(1) Adjustment for TDS Credit Denial Due to Absence of Mandatory Show Cause Notice
Faurecia Emissions Control Technologies India Pvt Ltd Vs Assistant Commissioner Income Tax
(2025) TaxCorp(LJ) 37125 (ITAT-CHENNAI) · Section 143(1)
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Chennai ITAT Invalidates Penalty Under Section 271D for Delay Beyond Six-Month Limitation: AO’s Satisfaction Date Is Trigger for Limitation, Not Date of Show Cause Notice
Jayapriya Company Vs The DCIT
(2025) TaxCorp(LJ) 37124 (ITAT-CHENNAI) · Section 271D
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Chennai ITAT Upholds Section 11 Exemption for Trust Despite Delay in Filing Form 10B, Terms Requirement as Directory
Alternative for India Development Vs ITO
(2025) TaxCorp(LJ) 36954 (ITAT-CHENNAI) · Section 11
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Chennai ITAT Upholds Denial of Mutuality Exemption for Member Contributions; Allows Petrol Bunk Discount Claims as Business Expenditure
Sankari Lorry Urimaiyalargal Sangam Vs DCIT
(2025) TaxCorp(LJ) 36944 (ITAT-CHENNAI)
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Chennai ITAT Invalidates Assessment by Non-Jurisdictional AO Post Section 127 Transfer to Central Circle, Madurai
Ramasubbu Minnalkodi Vs Assistant Commissioner of Income tax
(2025) TaxCorp(LJ) 36933 (ITAT-CHENNAI)
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Chennai ITAT Upholds SBI as ‘Assessee in Default’ for Non-Deduction of TDS on LTC Paid for Foreign Travel, Cites Supreme Court Ruling
State Bank of India Vs .The Assistant Commissioner of Income Tax
(2025) TaxCorp(LJ) 36916 (ITAT-CHENNAI)
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Chennai ITAT Upholds Section 54 Benefit for Timely Reinvestment Despite Delay in Capital Gains Account Deposit
Krishnamoorthy Vijayaraghavan Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36816 (ITAT-CHENNAI) · Section 54F
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