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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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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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