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
![ITAT Annual Digest [Part 69]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-annual-digest-taxscan-taxnews-.jpg "ITAT Annual Digest [Part 69]")
ITAT Annual Digest [Part 69]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Issuance of Notice u/s 153C of Income Tax Act shall be Invalid...
![Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Chennai-Income-Tax-Appellate-Tribunal-Assessment-Order-ITAT-AO-Scrutiny-taxscan.jpg "Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]")
![ITAT Annual Digest [Part 64]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Taxscan-ITAT-stories-ITAT-2023-analysis-Tax-tribunal-case-summaries-Income-Tax-Appellate-Tribunal-ITAT-cases-2023-taxscan.jpg "ITAT Annual Digest [Part 64]")
![ITAT Annual Digest [Part-42]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-ITAT-stories-Tax-tribunal-updates-Income-Tax-Appellate-Tribunal-analysis-Annual-tax-review-2023-taxscan.jpg "ITAT Annual Digest [Part-42]")
![ITAT Annual Digest [Part-23]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ANNUAL-DIGEST-PART-23-ITAT-ANNUAL-DIGEST-ITAT-ANNUAL-DIGEST-PART-23-taxscan.jpg "ITAT Annual Digest [Part-23]")
![ITAT Annual Digest [Part 21]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Tax-tribunal-updates-Annual-tax-analysis-Income-tax-appeals-ITAT-decisions-2023-ITAT-Cases-TAXSCAN.jpg "ITAT Annual Digest [Part 21]")
![ITAT Annual Digest 2023 [Part-12]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Annual-tax-analysis-Income-tax-appeals-ITAT-ITAT-decisions-2023-ITAT-Annual-Digest-Annual-Digest-2023-taxscan.jpg "ITAT Annual Digest 2023 [Part-12]")
![Â ITAT Annual Digest 2023 [Part-11]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-ITAT-Annual-Digest-part-11-ITAT-Annual-Digest-2023-taxscan.jpg "Â ITAT Annual Digest 2023 [Part-11]")
No Revision Order can be passed u/s 263 of Income Tax Act against issues which are not arising out of Limited Scrutiny: ITAT upholds Assessment Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench, held that no revision order could be passed under Section 263 of the Income Tax Act, 1961, against issues not arising out of limited scrutiny....
![No Revision Order can be passed u/s 263 of Income Tax Act against issues which are not arising out of Limited Scrutiny: ITAT upholds Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Revision-Order-Income-Tax-Act-Limited-Scrutiny-Assessment-Order-itat-chennai-TAXSCAN.jpg "No Revision Order can be passed u/s 263 of Income Tax Act against issues which are not arising out of Limited Scrutiny: ITAT upholds Assessment Order [Read Order]")
Addition shall be made in respect of Employees Contribution to PF/ESI which has not been deposited within Stipulated Date: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the addition shall be made in respect of the employee’s contribution to Employee State Insurance (ESI) and Provident...
![Addition shall be made in respect of Employees Contribution to PF/ESI which has not been deposited within Stipulated Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Employee-State-Insurance-Provident-Fund-ITAT-PF-ESI-TAXSCAN.jpg "Addition shall be made in respect of Employees Contribution to PF/ESI which has not been deposited within Stipulated Date: ITAT [Read Order]")
Deduction can't be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) confirmed the addition under Section 2(24)(x) of the Income Tax Act, 1961 and held that the deduction cannot be claimed when there is a...
![Deduction cant be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delay-in-Payment-Deduction-Employees-Contribution-PF-and-ESI-Employees-State-Insurance-Pension-Fund-TAXSCAN.jpg "Deduction cant be claimed when there is a Delay in Payment of Employee’s Contribution to PF and ESI: ITAT confirms Addition u/s 2(24)(x) [Read Order]")
Salary received by NRI in India by offering Employment in Singapore shall not be Taxed in India: ITAT
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the salary received by a Non-Resident of India (NRI) in India by offering employment in Singapore shall not be taxed in India. ...
