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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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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)
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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)
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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
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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
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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)
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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)
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