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
![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]")
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...
![Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099130-interest-partners-capital-restricted-business-start-date-itat-disallowance-taxscan.webp "Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]")
![No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099135-rupeee.webp "No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]")
![Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2099114-income-addition-unexplained-income-unexplained-income-addition-itat-taxscan.webp "Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]")
![Depreciation Cannot be Allowed if Cost of Acquisition Claimed: ITAT Remands for Verification of S.11(6) Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/250x150_2098990-dpreciation-itat-taxscan.webp "Depreciation Cannot be Allowed if Cost of Acquisition Claimed: ITAT Remands for Verification of S.11(6) Compliance [Read Order]")
Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue of unexplained money addition made under Section 69A back to the file of the Assessing Officer (AO) to allow the ...
![Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098610-unexplained-cash-deposit-itat-bank-statements-taxscan.webp "Unexplained Cash Deposit Addition u/s 69A: ITAT Restores Matter to File additional Evidence, Including Bank Statements [Read Order]")
Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), Chennai, held that salary earned for services rendered abroad is not taxable in India if the assessee is a non-resident, eligible for relief...
![Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096726-india-us-dtaa-taxscan.webp "Salary Earned for Services Rendered in the U.S. Not Taxable in India: ITAT directs AO to Verify TRC and Grant DTAA Relief [Read Order]")
![Non-Faceless Income Tax Reassessment Notices u/s 148 are Invalid: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096713-reassessment-notice-taxscan.webp "Non-Faceless Income Tax Reassessment Notices u/s 148 are Invalid: ITAT [Read Order]")
Lack of Familiarity with Income Tax Online Portal: ITAT sets aside Ex parte Order, Imposes Rs.1L cost [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench has set aside an ex parte income tax assessment order passed under Section 144 of the Income Tax Act, 1961, while imposing a cost of ₹1...
![Lack of Familiarity with Income Tax Online Portal: ITAT sets aside Ex parte Order, Imposes Rs.1L cost [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095572-lack-of-familiarity-income-tax-online-portal-itat-taxscan.webp "Lack of Familiarity with Income Tax Online Portal: ITAT sets aside Ex parte Order, Imposes Rs.1L cost [Read Order]")
Deduction u/s 54F Cannot be Denied for Non-Deposit of Sale Proceeds Before Filing Return: ITAT [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT) held that deduction under Section 54F of Income Tax Act,1961, cannot not be denied solely for non-deposit of unutilized sale proceeds...
![Deduction u/s 54F Cannot be Denied for Non-Deposit of Sale Proceeds Before Filing Return: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094547-income-tax-income-tax-deductions.webp "Deduction u/s 54F Cannot be Denied for Non-Deposit of Sale Proceeds Before Filing Return: ITAT [Read Order]")
Relief for Titan: ITAT Deletes Rs. 63.18 Crore Transfer Pricing Adjustment, Accepts Product-Mix and Segmental Margin Analysis [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT) granted relief to Titan by deleting a Rs. 63.18 crore transfer pricing adjustment, accepting the appellant’s product-mix and segmental...
![Relief for Titan: ITAT Deletes Rs. 63.18 Crore Transfer Pricing Adjustment, Accepts Product-Mix and Segmental Margin Analysis [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/500x300_2094551-titan-itat-taxscan.webp "Relief for Titan: ITAT Deletes Rs. 63.18 Crore Transfer Pricing Adjustment, Accepts Product-Mix and Segmental Margin Analysis [Read Order]")
