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Landmark Rulings

ITAT Chennai — Direct Tax

501 rulings

  1. ITAT Chennai · 07 Jun 2025
    Chennai ITAT Upholds Indian Residency Status for Assessee on Basis of 182-Day Stay; Global Income Taxable in India Despite UAE TRC and Social Visa Claims

    M. Mahadevan Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 35362 (ITAT-CHENNAI)

  2. ITAT Chennai · 02 Jun 2025
    ITAT Chennai Affirms Deduction Under Section 35(2AB) for Pre-Amendment Expenditure, Rejects DSIR’s Expenditure Quantification as Binding for AY 2016-17

    Carborundum Universal Limited Vs The ACIT

    (2025) TaxCorp(LJ) 35325 (ITAT-CHENNAI)

  3. ITAT Chennai · 23 May 2025
    Chennai ITAT Affirms Section 80IA Deduction for Govt. Infrastructure Developer: Distinguishes Developer from Works Contractor Based on Financial and Entrepreneurial Risks

    RPP Infra Projects Limited Vs DCIT

    (2025) TaxCorp(LJ) 35315 (ITAT-CHENNAI) · Section 80IA

  4. ITAT Chennai · 25 Apr 2025
    Chennai ITAT Overturns Penalty for Late Disclosure of Foreign Assets under the Black Money Act

    Palanirajan Rajarajan Vs Addl.CIT

    (2025) TaxCorp(LJ) 35193 (ITAT-CHENNAI) · Section 153C

  5. ITAT Chennai · 13 May 2025
    Chennai ITAT Overturns CIT's Revision Order Under Section 263, Affirming AO's Compliance with ITAT Directives in Treating Technical Service Fees

    Saint Gobain India Private Ltd Vs DCIT

    (2025) TaxCorp(LJ) 35134 (ITAT-CHENNAI)

  6. ITAT Chennai · 06 Mar 2025
    ITAT - Chennai ITAT Upholds Tax Liability on Freight Payments to Foreign Shipping Companies During Break Bulk Operations

    OPG Power Generation Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34957 (ITAT-CHENNAI)

  7. ITAT Chennai · 18 Mar 2025
    Chennai ITAT Allows New Deduction Claim Under Section 80-IA in Pursuant to Section 153A/153C Notice

    JSR Infra – Developers Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34956 (ITAT-CHENNAI) · Sections 153A, 153C

  8. ITAT Chennai · 26 Mar 2025
    ITAT Chennai Rules that Bareboat Charter Hire Charges Are Not Royalty Under India-Netherlands DTAA

    Baggerwerken Decloedt En Zoon Vs The Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34940 (ITAT-CHENNAI)

  9. ITAT Chennai · 26 Mar 2025
    Chennai ITAT’s Ruling on Share Issuance Valuation Methods and Revenue Authority’s Authority Limitations

    Gateway Office Parks Private Limited Vs Asst. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34939 (ITAT-CHENNAI) · Section 56(2)(viib)

  10. ITAT Chennai · 11 Mar 2025
    Chennai ITAT Rules on R&D Expenditure: Grants Normal Deduction but Denies Weighted Deduction Due to Non-Compliance with DSIR Approval

    Ashok Leyland Ltd. Vs The ACIT

    (2025) TaxCorp(LJ) 34923 (ITAT-CHENNAI) · Section 35(2AB)

  11. ITAT Chennai · 10 Mar 2025
    Chennai ITAT Overturns Penalty for Non-Filing of Form 68, Upholding Assessee's Right to Immunity Under Section 270AA

    New Dawath Traders Vs The ITO

    (2025) TaxCorp(LJ) 34919 (ITAT-CHENNAI)

  12. ITAT Chennai · 11 Mar 2025
    Chennai ITAT Overturns Tax Disallowances Against Vodafone for TDS Non-Deduction on Distributor Discounts

    Vodafone Mobile Services Ltd. Vs The Dy. Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34918 (ITAT-CHENNAI) · Section 40(a)(ia)

  13. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Upholds Assessee's Position, Rejects Revenue’s Addition of Rs. 1.01 Crore Due to Stock Valuation Discrepancy in Tally Software

    Ramakrishna Poultry P. Ltd. Vs The ACIT

    (2025) TaxCorp(LJ) 34898 (ITAT-CHENNAI)

  14. ITAT Chennai · 05 Mar 2025
    Chennai ITAT Denies Deduction Claim for Overseas Taxes Under Section 37(1), Upholding Clear Statutory Restrictions

    Zoho Corporation Private Limited Vs Deputy Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34893 (ITAT-CHENNAI) · Section 37(1)

  15. ITAT Chennai · 01 Apr 2025
    Chennai ITAT Overturns AO's Addition Under Section 68, Upholds Taxpayer's Evidence on Deposited SBNs during Demonetization

    Ayyan Fire Works-Factory Pvt. Ltd Vs The DCIT

    (2025) TaxCorp(LJ) 34888 (ITAT-CHENNAI) · Section 68

  16. ITAT Chennai · 27 Feb 2025
    Chennai ITAT Rules on Assessee’s Appeal, Deleting Penalty Levied Under Section 271AAB

    Future Gaming and Hotel Services Private Limited Vs ACIT

    (2025) TaxCorp(LJ) 34887 (ITAT-CHENNAI)

  17. ITAT Chennai · 02 Apr 2025
    Chennai ITAT Rules on TDS Implications for Year-End Provisions: Liability Arises Only with Ascertained Liabilities

    Cognizant Technology Solutions India Private Limited Vs The DCIT

    (2025) TaxCorp(LJ) 34882 (ITAT-CHENNAI)

  18. ITAT Chennai · 04 Apr 2025
    Chennai ITAT Renders Favorable Judgment for Assessee, Nullifies Penalty on Retirement Benefits Claim Under IT Act

    Chitra Jaikumar Vs The Income Tax Officer

    (2025) TaxCorp(LJ) 34874 (ITAT-CHENNAI) · Section 270A

  19. ITAT Chennai · 04 Apr 2025
    Chennai ITAT Rules in Favor of Assessee, Finding Mistake in Capital Gains Declaration and Mandating Interest Refund

    Goyals International Vs The ITO

    (2025) TaxCorp(LJ) 34870 (ITAT-CHENNAI) · Section 244A

  20. ITAT Chennai · 20 Feb 2025
    Chennai ITAT Dismisses Penalty Under Section 271D; Rules Section 269SS Does Not Apply to Brokers or Agents

    R. Anbuvelrajan Vs The Addl.CIT

    (2025) TaxCorp(LJ) 34856 (ITAT-CHENNAI) · Sections 269SS, 271D

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