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Chennai ITAT Overturns Disallowance of Software Development Charges, Criticizes Revenue for Ignoring Key Evidence and Misinterpreting Transactions under Section 13(1)(c)
Karunya Educational and Research Trust Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36711 (ITAT-CHENNAI)
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Chennai ITAT Affirms Section 87A Rebate Eligibility for Assessee Opting for Section 115BAC, Includes Long-Term Capital Gains in Absence of Specific Exclusion
Venkatachalam Venkatraman Vs Income Tax Officer
(2025) TaxCorp(LJ) 36684 (ITAT-CHENNAI) · Section 87A
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ITAT Chennai Quashes Section 271D Penalty for Alleged Cash Transaction: Absence of Corroborative Evidence Proves Fatal for Revenue
Narayanaswamy Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36670 (ITAT-CHENNAI) · Section 271D
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ITAT Chennai Quashes Section 69A Addition: Cash Deposits from Withdrawn FDs and Marriage Gifts Held Explained Despite 117-Day Gap
Kalai Vani Rajan Vs The Income Tax Officer
(2025) TaxCorp(LJ) 36666 (ITAT-CHENNAI) · Section 69A
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Chennai ITAT Affirms Section 32AC Deduction for TVS Motor on Technical Drawings; Simultaneous Depreciation and Additional Depreciation Claims Permitted
TVS Motor Company Limited Vs Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 36659 (ITAT-CHENNAI)
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ITAT Chennai Overrules CIT(E), Upholds 80G Approval for TVS Charities: Mutuality Doctrine Rejected, Tax Payments Recognized as Charitable Application
TVS Charities Vs The ITO
(2025) TaxCorp(LJ) 36656 (ITAT-CHENNAI)
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Chennai ITAT Rules Family Arrangement Leading to Reconstitution of Partnership Not Taxable as Business Income under Section 28(iv)
Damayanti Ramachandran Vs Income Tax Officer
(2025) TaxCorp(LJ) 36616 (ITAT-CHENNAI)
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Chennai ITAT Deems Salary Earned by Malaysia-Based TCS Employee, but Paid in India, Taxable Only in Malaysia Under India-Malaysia DTAA
Arumugam Rajasekar Vs Income Tax Officer
(2025) TaxCorp(LJ) 36607 (ITAT-CHENNAI)
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ITAT Chennai Rules Temple Offerings Non-Taxable; Audit Report Filing Under Section 10(23C)(v) Held Directory, Not Mandatory
Arulmigu Swaminatha Swami Thirukkovil Vs Income Tax Officer
(2025) TaxCorp(LJ) 36606 (ITAT-CHENNAI) · Section 10(23C)(v)
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Chennai ITAT Affirms Section 11 Exemption for Trust Assisting Visually Impaired and Leprosy-Affected; Overturns Lower Authorities’ Misclassification
Organisation for Rehabilitation of Blind in Trichy Vs The Income-tax Officer
(2025) TaxCorp(LJ) 36605 (ITAT-CHENNAI)
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ITAT Chennai Quashes TDS Demand on Buyer for Seller’s Delayed PAN-Aadhaar Linking: Focus on Substance Over Form
Duraiswamy Balu Vs ITO
(2025) TaxCorp(LJ) 36601 (ITAT-CHENNAI) · Section 200A
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Chennai ITAT Affirms Legality of Post-Transaction Share Valuation Report; Rejects Revenue’s Substitution of FMV and Negative Value Adjustment for Unquoted Shares
Aathmika – Holdings Pvt. Ltd Vs The DCIT
(2025) TaxCorp(LJ) 36569 (ITAT-CHENNAI)
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Chennai ITAT Nullifies Section 271(1)(c) Penalty: No Inaccurate Income Reporting by Assessee in MAP-Resolved PE Dispute
Redington Distribution Pte Ltd Vs The ACIT
(2025) TaxCorp(LJ) 36568 (ITAT-CHENNAI)
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Chennai ITAT Annuls Section 263 Revision: Allowance of Delayed PF Contributions Upheld Where AO Followed Prevailing Jurisdictional Law Pre-Checkmate Judgment
Alliance Broadcasting Pvt. Ltd Vs The PCIT
(2025) TaxCorp(LJ) 36554 (ITAT-CHENNAI) · Section 263
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Chennai ITAT Directs Segregation of Film Rights Receipts: Theatrical Distribution Payments from India to Hungary-Based Assessee Not to be Treated as Royalty under Explanation 2 to Section 9(1)(vi) and Article 12, India-Hungary DTAA
Gem Entertainment KFT Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36529 (ITAT-CHENNAI) · Section 9(1)(vi)
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ITAT Chennai Overturns Revenue’s Treatment of Windmill Undertaking Slump Sale Gains as Business Income; Upholds Capital Gain Assessment under Section 50B
Ashok Leyland Ltd. Vs The ACIT
(2025) TaxCorp(LJ) 36507 (ITAT-CHENNAI) · Sections 2(42C), 50B
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Chennai ITAT Invalidates Reassessment Initiated Beyond Extended Limitation Period; Quashes Section 148 Notice and Section 147 Order for AY 2013-14
Lakshmi Narasimhan Santhi Vs The Asst. Commissioner of Income Tax
(2025) TaxCorp(LJ) 36498 (ITAT-CHENNAI)
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ITAT Chennai Declares Second Appeal Infructuous: Dual Appeals on Same Assessment Order by Cooperative Marketing Society Dismissed
The Arni Agri Producers Cooperative Marketing Society Ltd Vs The Income Tax Officer
(2025) TaxCorp(LJ) 35432 (ITAT-CHENNAI)
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Chennai ITAT Rules Sacrifice of Profit Share on Induction of New LLP Partner Not Taxable as STCG for AY 2017-18; Revenue’s Goodwill Taxation Rejected
Gokulakrishna Vs The Deputy Commissioner of Income Tax
(2025) TaxCorp(LJ) 35422 (ITAT-CHENNAI)
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Chennai ITAT Rules UAE Entity’s Income for Design Review Services Non-Taxable in India Due to Absence of FTS Clause and PE under India-UAE DTAA
Castlewick FZE Vs The ACIT
(2025) TaxCorp(LJ) 35407 (ITAT-CHENNAI)
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