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Landmark Rulings

ITAT Chennai — Direct Tax

572 rulings

  1. 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

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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

  10. 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)

  11. 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)

  12. 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

  13. 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

  14. 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

  15. ITAT Chennai · 09 Apr 2025
    Chennai ITAT Affirms Assessee’s Rights Under Section 12AB for Educational Trust Registration

    ARREDS Trust Vs CIT(Exemption)

    (2025) TaxCorp(LJ) 34845 (ITAT-CHENNAI) · Section 12AB

  16. ITAT Chennai · 18 Feb 2025
    Chennai ITAT Invalidates Double Taxation on Credit Card Expenses, Upholds Principle of Single Taxation for Assessee

    Mecca Rafeeque Ahmed Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34843 (ITAT-CHENNAI) · Section 2(24)(iv)

  17. ITAT Chennai · 12 Feb 2025
    Chennai ITAT Upholds Rejection of Assessee's Books of Accounts; Confirms Profit Estimation and Disallowances as per IT Act

    SEBCO Property Private Limited Vs DCIT

    (2025) TaxCorp(LJ) 34822 (ITAT-CHENNAI) · Section 145(3)

  18. ITAT Chennai · 06 Feb 2025
    Chennai ITAT Proposes Revenue Reassessment on Taxability of CFS Payments, Favoring Principal Classification Over Intermediary Status

    J-Ark Logistics (P) Ltd Vs The Assistant Commissioner of Income Tax

    (2025) TaxCorp(LJ) 34810 (ITAT-CHENNAI)

  19. ITAT Chennai · 28 Jan 2025
    Excess Dividend Distribution Tax Refund Claim Denied: Chennai ITAT Confirms Reject of Assessee’s Application

    Tweezerman India Pvt. Ltd Vs ACIT

    (2025) TaxCorp(LJ) 34790 (ITAT-CHENNAI) · Section 115-O

  20. ITAT Chennai · 23 Jan 2025
    Chennai ITAT Reverses CIT(A) Decision, Upholds Revenue’s Stand on Penalty for Non-Disclosure of Capital Gains by Non-Resident Assessee

    Rohitkumar Nemchand Piparia Vs Income Tax Officer

    (2025) TaxCorp(LJ) 34781 (ITAT-CHENNAI) · Section 271(1)(c)

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