ITAT Chennai
Explore the latest ITAT Chennai judgments, orders, and appellate decisions on direct tax matters from the Chennai bench of the Income Tax Appellate Tribunal
![Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AOs Acceptance of Facts in Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101152-remand-report-taxscan.webp "Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AOs Acceptance of Facts in Remand Report [Read Order]")
Purchases Attributed to Other Entities: ITAT Deletes ₹2.27 Crore Addition Citing AO's Acceptance of Facts in Remand Report [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹2,27,76,680 towards alleged unaccounted purchases made under...
![Trade Payables and Receivables Carried Forward from Earlier Years Not Fresh Credits: ITAT Deletes ₹5.99 Cr total Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100878-trade-payable-itat-taxscan.webp "Trade Payables and Receivables Carried Forward from Earlier Years Not Fresh Credits: ITAT Deletes ₹5.99 Cr total Addition [Read Order]")
![S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100712-tds-late-fee-levy-prospective-itat-appeal-payment-taxscan.webp "S. 234E TDS Late Fee Levy Prospective: ITAT Restores Appeal for Fresh Adjudication Subject to Payment of 10k Cost [Read Order]")
![Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100126-agricultural-land-agricultural-land-used-for-agricultural-purposes-income-tax-act-itat-taxscan.webp "Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]")
![Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100062-unexplained-cash-credit-taxscan.webp "Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]")
DDT is Charge on Company's Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Appeals) [CIT(A)] erred in directing the refund of excess Dividend Distribution Tax (DDT) paid...
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) confirmed the Commissioner of Income Tax (Appeal) [CIT(A)]'s decision to restrict the disallowance under Section 40(a)(i) to 30% after...
![Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100056-disallowance-itat-taxscan.webp "Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]")
Promotion of Industry and Trade is 'General Public Utility': ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to grant registration under Section 10(23C)(iv) of the Income Tax Act and...
![Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099772-general-public-utility-taxscan.webp "Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]")
Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal for fresh adjudication of a legal issue regarding the validity of the reopening of the assessment stating that this...
![Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099598-itat-fresh-adjudication-reopening-of-assessment-chennai-bench-itat-restores-appeal-taxscan.webp "Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]")
![Only Unutilized Capital Gains Amount u/s 54F Taxable, Not Entire Capital Gains: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099577-capital-gains-amount-entire-capital-gains-taxscan.webp "Only Unutilized Capital Gains Amount u/s 54F Taxable, Not Entire Capital Gains: ITAT [Read Order]")
Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs.1,98,86,210 and ruled that the amount received by the assessee for a reduction in her profit-sharing ratio in...
![Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099460-llp-profit-share-goodwill-capital-gains-itat-income-tax-appellate-tribunal-taxscan-.webp "Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]")
Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) remitted the issue regarding the disallowance of the Section 80P deduction back to the file of the Commissioner of Income Tax (Appeals) ...
![Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099278-ccit-order-delayed-itr-condonation-petition-itat-remands-80p-deduction-disallowance-taxscan.webp "Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]")