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Chennai ITAT Upholds CIT(A) Order, Clarifies Deduction Under Section 36(1)(viia)(d) for Bad and Doubtful Debts
Cholamandalam Investment & Finance Company Ltd Vs The DCIT
(2024) TaxCorp(LJ) 34510 (ITAT-CHENNAI)
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Chennai ITAT Allows Assessee’s Appeal, Holds Provision for Expected Losses as Allowable Deduction Under Indian Tax Laws
International Seaport Dredging Private Limited Vs DCIT
(2024) TaxCorp(LJ) 34484 (ITAT-CHENNAI)
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Chennai ITAT Quashes Revision Order Under Section 263 for AY 2014-15, Holds It Bad in Law Due to Lack of Evidence on Erroneous and Prejudicial Nature
Gaurav Dugar Vs The Principal Commissioner of Income Tax
(2024) TaxCorp(LJ) 34482 (ITAT-CHENNAI) · Section 263
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Chennai ITAT Overrules Rs. 49.48 Crore Disallowance for IDFC First Bank, Affirms Exemption of Dividend Income Under Section 10(34)
IDFC First Bank Limited Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34467 (ITAT-CHENNAI) · Section 14A
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Chennai ITAT Rules in Favor of Hyundai Motors on Non-Taxability of Investment Promotion Subsidy as Capital Receipt
Hyundai Motor India Limited Vs Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34465 (ITAT-CHENNAI)
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Assessing Interest Income of Cottage Industry as Entitled for Section 80P(2) Deductions
Potheri Village Weaning Food Vs Income Tax Officer
(2024) TaxCorp(LJ) 34433 (ITAT-CHENNAI) · Section 80P(2)
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DVO Report Rejected: ITAT Pune Upholds Deletion of Rs. 6.23 Cr Unexplained Investments
Royal Estates Vs Income Tax Officer
(2024) TaxCorp(LJ) 34399 (ITAT-CHENNAI) · Section 69
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RBI Approval a Must for Bad Debt Write-Off: Chennai ITAT
Vaasautomation India Pvt Ltd Vs The Asst.Commissioner of Income Tax(OSD)
(2024) TaxCorp(LJ) 34397 (ITAT-CHENNAI)
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Guarantee Fee Below Threshold Limit Saves Assessee from Reassessment
Hyundai Transys INC Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34396 (ITAT-CHENNAI)
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US-Based Automotive Company Wins Tax Battle: Chennai ITAT Rules Out Fee for Included Services
Visteon Corporation Vs The DCIT
(2024) TaxCorp(LJ) 34382 (ITAT-CHENNAI)
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Tamilnadu Advocate Welfare Fund Wins Tax Exemption Battle: ITAT Chennai Dismisses Revenue's Appeal
Tamilnadu Advocate Welfare Fund Vs Income Tax Officer
(2024) TaxCorp(LJ) 34372 (ITAT-CHENNAI) · Section 11
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Microfinance Activity Not Charitable, Says Chennai ITAT
Innovative Microfinance Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34352 (ITAT-CHENNAI)
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Chennai ITAT Directs Revenue to Modify Demand Notice as per NCLT Order, Applying Section 156A
Aircel Limited Vs The Dy. Commissioner of Income Tax
(2024) TaxCorp(LJ) 34327 (ITAT-CHENNAI) · Section 156A
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Fees to non-residents not taxable in India sans fixed base/PE; Chennai ITAT nixes Sec. 40(a)(i) disallowance for non-deduction of TDS
Rane Engine Valve Limited Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 34252 (ITAT-CHENNAI) · Section 40(a)(i)
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Chennai ITAT Allows Deduction for Payments to Non-Residents, Overturns Disallowance Under Section 40(a)(i)
Ahlers India Pvt. Ltd Vs The DCIT
(2024) TaxCorp(LJ) 34203 (ITAT-CHENNAI) · Section 40(a)(i)
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Microsoft Utility License Fees Not Taxable as Royalty: Chennai ITAT
Temenos Headquarters SA Vs DCIT
(2024) TaxCorp(LJ) 34119 (ITAT-CHENNAI)
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Chennai ITAT Deletes Sec.40(a)(i) Disallowance on Overseas Payments sans TDS, Pre-Amendment to Sec.9(2)
Titan Company Ltd Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 34107 (ITAT-CHENNAI) · Section 40(a)(i)
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ITAT Chennai: Assessment Order Under 143(3) Not a Prerequisite for Revision Under 263, Unsigned or Unserved Order Immaterial
Ramasamy Sathyan Vs The Assistant Commissioner of Income Tax
(2024) TaxCorp(LJ) 34093 (ITAT-CHENNAI) · Sections 143(3), 263
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Chennai ITAT Sets Aside Rs. 10.92 Cr Penalty Under Section 270A(9) for Lack of Specificity in Penalty Notice
Enrica Enterprises Pvt. Ltd Vs The Dy. Commissioner of Income Tax
(2024) TaxCorp(LJ) 34002 (ITAT-CHENNAI)
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Chennai ITAT held that Customers' Identification & Liaisoning Tantamounts to Marketing Services, Not Taxable as 'Fees for Included Services'
Laserwords US Inc. Vs The Deputy Commissioner of Income Tax
(2024) TaxCorp(LJ) 33906 (ITAT-CHENNAI)
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