Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

ITAT Chennai — Direct Tax

572 rulings

  1. ITAT Chennai · 15 Mar 2024
    ITAT - Chennai ITAT Rules Sec. 80G Timeline for Renewing Registration as 'Directory'.

    CIT-1982 Charitable Trust Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33565 (ITAT-CHENNAI) · Sections 12A, 80G

  2. ITAT Chennai · 16 Mar 2024
    ITAT - Chennai ITAT Upholds Cyprus Entity as Beneficial Owner of FCCD Interest, Rejects 'Back-to-Back Transactions' Plea.

    Worldpart Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33553 (ITAT-CHENNAI)

  3. ITAT Chennai · 05 Mar 2024
    Chennai ITAT Sets Aside Revenue's 'Deemed Forfeiture' Claim on Demonetised Notes, Links Case to Sasikala's Appeals

    Lakshmi Silvers Vs The DCIT

    (2024) TaxCorp(LJ) 33469 (ITAT-CHENNAI) · Section 56(2)(ix)

  4. ITAT Chennai · 24 Feb 2024
    ITAT - Chennai ITAT Upholds Revision, Finds Undue Short-Term Capital Loss Benefit and Collusion with Group Companies

    Mercantile Ventures Ltd Vs The Asst. Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33399 (ITAT-CHENNAI)

  5. ITAT Chennai · 13 Feb 2024
    ITAT - Settlor Status Alone Insufficient to Establish Beneficial Ownership: ITAT Deletes Black Money Act Addition.

    Narayanaswamy Ramamoorthy Vs The Deputy Director of Income Tax

    (2024) TaxCorp(LJ) 33310 (ITAT-CHENNAI)

  6. ITAT Chennai · 13 Jan 2024
    ITAT - ITAT Chennai Overturns Addition Under Sec. 69B for Stock Valuation Discrepancy, Upholds Business Income Classification.

    Ethiraj Hotel Mart Vs The DCIT

    (2024) TaxCorp(LJ) 33122 (ITAT-CHENNAI) · Section 69B

  7. ITAT Chennai · 10 Jan 2024
    Chennai ITAT Upholds Deduction of Interest on Loans for Settling Partner Accounts under Section 36(1)(iii)

    M/S. ARIFF AND COMPANY VERSUS THE ASST. COMMISSIONER–OF INCOME TAX, CENTRAL CIRCLE-II (3) , CHENNAI.

    (2024) TaxCorp(LJ) 33104 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109655&Category=ITAT&CategoryType=Zip

  8. ITAT Chennai · 10 Jan 2024
    Chennai ITAT Rules on Taxability of Unexplained Stock Investments

    ETHIRAJ HOTEL MART VERSUS THE DCIT, CENTRAL CIRCLE 3 (4) , CHENNAI.

    (2024) TaxCorp(LJ) 33102 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109660&Category=ITAT&CategoryType=Zip

  9. ITAT Chennai · 05 Jan 2024
    Chennai Tribunal Clarifies Nature of Land Registration Charges as Revenue Expenditure in Business Context

    M/S. RMP INFOTEC PVT. LTD. VERSUS THE ASST. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-5 (2) , CHENNAI

    (2024) TaxCorp(LJ) 33068 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109593&Category=ITAT&CategoryType=Zip

  10. ITAT Chennai · 03 Jan 2024
    Chennai Tribunal Provides Relief in Demonetization Deposit Cases, Sets Precedent for Section 68 Assessments

    THE INCOME TAX OFFICER, CORPORATE WARD-2, COIMBATORE. VERSUS M/S. SAHANA JEWELLERY-EXPORTS PVT. LTD.

    (2024) TaxCorp(LJ) 33051 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109551&Category=ITAT&CategoryType=Zip

  11. ITAT Chennai · 27 Dec 2023
    ITAT - Chennai ITAT Upholds CIT(A) Order: No Sec. 68 Addition on Cash Receipts Converted into Jewelry Sales.

    Sahana Jewellery - Exports Pvt. Ltd Vs The Income Tax Officer

    (2023) TaxCorp(LJ) 33004 (ITAT-CHENNAI) · Section 68

  12. ITAT Chennai · 23 Dec 2023
    ITAT - Chennai ITAT Rules in Favor of Trust for Section 11 Exemption Despite Delayed Filing of Form 10B.

    Sri Vetri Vinayagar Educational Trust Vs ITO

    (2023) TaxCorp(LJ) 32983 (ITAT-CHENNAI) · Section 11

  13. ITAT Chennai · 23 Dec 2023
    ITAT - Chennai ITAT Invalidates DRP Directions and Assessment Orders for Non-Compliance with DIN Mandate.

    Sutherland Global & Others Vs The ACIT, DCIT

    (2023) TaxCorp(LJ) 32977 (ITAT-CHENNAI)

  14. ITAT Chennai · 14 Dec 2023
    ITAT - Chennai Tribunal Annuls 200% Penalty for Misreporting of Income under Section 270A.

    CHITRA RAMANATHAN VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD 17 (6) , CHENNAI.

    (2023) TaxCorp(LJ) 32919 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109174&Category=ITAT&CategoryType=Zip

  15. ITAT Chennai · 11 Dec 2023
    ITAT - Chennai Tribunal Rules in Favor of Assessee in Property Ownership Dispute Involving Partners and Firm.

    SMT. CHANDRASEKARAN VALARMATHI, SMT. RAJASEKARAN VASANTHAMALLI VERSUS ITO NON-CORPORATE WARD-I (3) , COIMBATORE

    (2023) TaxCorp(LJ) 32890 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=109017&Category=ITAT&CategoryType=Zip

  16. ITAT Chennai · 24 Nov 2023
    ITAT - Chennai ITAT Quashes LTCG Assessment for AY 2006-07, Cites Supreme Court Precedent on Property Rights Transfer.

    SMT. RAJAMANIKAM MEERABAI VERSUS THE INCOME TAX OFFICER, NON CORPORATE WARD -15 (3) , CHENNAI.

    (2023) TaxCorp(LJ) 32776 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108624&Category=ITAT&CategoryType=Zip

  17. ITAT Chennai · 21 Nov 2023
    ITAT - Chennai ITAT Accepts Foreign Company's Revenue Recognition, Dismisses Addition for Short Contract Revenue.

    M/S. ST ENGINEERING ELECTRONICS LTD. (CHENNAI PROJECT OFFICE) ORCHID CENTER VERSUS ACIT INTERNATIONAL TAXATION, CIRCLE-2 (2) CHENNAI

    (2023) TaxCorp(LJ) 32751 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=108547&Category=ITAT&CategoryType=Zip

  18. ITAT Chennai · 15 Nov 2023
    ITAT - Chennai ITAT Annuls Addition Based on Projected Revenue, Upholds Assessee's Actual Financial Statements.

    ST Engineering Electronics Ltd Vs ACIT

    (2023) TaxCorp(LJ) 32720 (ITAT-CHENNAI) · Section 197

  19. ITAT Chennai · 25 Oct 2023
    ITAT - Chennai Tribunal Deletes Disallowance Under Section 37(1) for Sponsorship Expenses.

    DCIT CENTRAL CIRCLE-2 (1) CHENNAI-34. VERSUS M/S. AGNI ESTATES & FOUNDATIONS PVT. LTD.

    (2023) TaxCorp(LJ) 32597 (ITAT-CHENNAI) · https://taxcorp.in/FileOpenDT.aspx?ID=107921&Category=ITAT&CategoryType=Zip

  20. ITAT Chennai · 14 Oct 2023
    ITAT - Chennai ITAT Classifies Investment Promotion Subsidy as Capital Receipt: Landmark Decision Sets Precedent for Manufacturers.

    Hyundai Motor India Limited Vs The Asst. Commissioner of Income Tax

    (2023) TaxCorp(LJ) 32533 (ITAT-CHENNAI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.