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
![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]")
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...
![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]")
![Delay in filing of Appeal should fall under Reasonable Cause: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delay-filing-Appeal-Reasonable-Cause-ITAT-TAXSCAN.jpg "Delay in filing of Appeal should fall under Reasonable Cause: ITAT [Read Order]")
No Addition on Account for Sales Suppression shall be made Solely based on Abstract Data issued by Ministry of Textiles: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that no addition on account for sales suppression shall be made solely based on the abstract data by the Ministry of Textiles. ...
![No Addition on Account for Sales Suppression shall be made Solely based on Abstract Data issued by Ministry of Textiles: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Addition-Account-Sales-Suppression-Solely-Abstract-Data-Ministry-of-Textiles-ITAT-TAXSCAN.jpg "No Addition on Account for Sales Suppression shall be made Solely based on Abstract Data issued by Ministry of Textiles: ITAT [Read Order]")
Merely on basis of Statement of Director of Vendor Company, Addition u/s 69B can't be made ignoring facts of Assessee Company: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that merely on the basis of the statement of the director of the vendor company an addition under Section 69B of the Income Tax Act,...
![Merely on basis of Statement of Director of Vendor Company, Addition u/s 69B cant be made ignoring facts of Assessee Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Merely-on-basis-of-Statement-Director-of-Vendor-Company-Vendor-Vendor-Company-taxscan.jpg "Merely on basis of Statement of Director of Vendor Company, Addition u/s 69B cant be made ignoring facts of Assessee Company: ITAT [Read Order]")
Addition can't be made towards Disallowance of Bonus as Payment made for Bonus doesn't falls u/s 40A(3) of Income Tax Act: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that an addition cannot be made towards disallowance of bonus as payment made for bonus doesn’t fall under Section 40A(3) of the...
![Addition cant be made towards Disallowance of Bonus as Payment made for Bonus doesnt falls u/s 40A(3) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Addition-Addition-cant-be-made-towards-Disallowance-Disallowance-Bonus-taxscan.jpg "Addition cant be made towards Disallowance of Bonus as Payment made for Bonus doesnt falls u/s 40A(3) of Income Tax Act: ITAT [Read Order]")
Sufficient time shall be given to Assessee when pending Petition and Request to keep in Abeyance Appeal Proceedings till disposal is made: ITAT grants relief to Apollo Pharmacies [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) granted relief to Apollo Pharmacies and held that sufficient time shall be given to the assessee when the pending petition and a request...
![Sufficient time shall be given to Assessee when pending Petition and Request to keep in Abeyance Appeal Proceedings till disposal is made: ITAT grants relief to Apollo Pharmacies [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Abeyance-Appeal-Proceedings-Apollo-Pharmacies-ITAT-grants-relief-Pharmacies-ITAT-relief-Proceedings-pending-Petition-Petition-Assessee-Taxscan.jpg "Sufficient time shall be given to Assessee when pending Petition and Request to keep in Abeyance Appeal Proceedings till disposal is made: ITAT grants relief to Apollo Pharmacies [Read Order]")
Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of Article 8 of the India Singapore DTAA shall be allowed when vessel handling charges were allowed to be taxed by...
![Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Benefit-India-Singapore-DTAA-Vessel-Handling-Charges-Tax-Indian-Entity-ITAT-TAXSCAN.jpg "Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]")
ITAT deletes addition made towards bogus Interest Expenditure based on Sworn Statements as well as Reconciliation Statements filed by Assessee during Course of Assessment Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench deleted the addition made towards the bogus interest expenditure based on sworn statements as well, as reconciliation statements filed by the...
![ITAT deletes addition made towards bogus Interest Expenditure based on Sworn Statements as well as Reconciliation Statements filed by Assessee during Course of Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-addition-bogus-bogus-Interest-Expenditure-ITAT-deletes-addition-made-towards-bogus-Interest-Expenditure-based-on-Sworn-Statements-taxscan.jpg "ITAT deletes addition made towards bogus Interest Expenditure based on Sworn Statements as well as Reconciliation Statements filed by Assessee during Course of Assessment Proceedings [Read Order]")
AO cannot Decide what is Good for Promoting Business: ITAT upholds Deletion of Disallowance of Sponsorship Expenses u/s 37 of Income Tax Act [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has upheld the deletion of disallowance of sponsorship expenses under Section 37 of the Income Tax Act 1961 holding that the Assessing...
![AO cannot Decide what is Good for Promoting Business: ITAT upholds Deletion of Disallowance of Sponsorship Expenses u/s 37 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/AO-Business-AO-cannot-Decide-what-is-Good-for-Promoting-Business-ITAT-Deletion-Disallowance-Income-Tax-Act-income-tax-taxsscan.jpg "AO cannot Decide what is Good for Promoting Business: ITAT upholds Deletion of Disallowance of Sponsorship Expenses u/s 37 of Income Tax Act [Read Order]")