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
![100 bed Requirement for Hospital’s Claim u/s 35AD(8): ITAT allows Deduction after Accepting Medical Director’s Certificate [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/500x300_2084769-hospitals-claim-requirement-for-hospitals-claim-itat-taxscan.webp "100 bed Requirement for Hospital’s Claim u/s 35AD(8): ITAT allows Deduction after Accepting Medical Director’s Certificate [Read Order]")
100 bed Requirement for Hospital’s Claim u/s 35AD(8): ITAT allows Deduction after Accepting Medical Director’s Certificate [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, has upheld the order of the Commissioner of Income Tax (Appeals) [CIT(A)] allowing a...
![Revisional Powers Justified where AO Accepted Returned Income without Verification: ITAT Orders Fresh Assessment allowing Proof [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084667-revisional-powers-returned-income-itat-fresh-assessment-taxscan.webp "Revisional Powers Justified where AO Accepted Returned Income without Verification: ITAT Orders Fresh Assessment allowing Proof [Read Order]")
![AO’s Comprehensive Scrutiny Nullifies Alleged Lack of Inquiry u/s. 263: ITAT Sets Aside PCIT Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084628-lack-of-inquiry-itat-pcit-taxscan.webp "AO’s Comprehensive Scrutiny Nullifies Alleged Lack of Inquiry u/s. 263: ITAT Sets Aside PCIT Order [Read Order]")
![Taxing Corresponding Interest Income on Asset Transfer to SPVs on Assessee amounts to Double Taxation: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/250x150_2083937-double-taxation-taxscan.webp "Taxing Corresponding Interest Income on Asset Transfer to SPVs on Assessee amounts to Double Taxation: ITAT [Read Order]")
![S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083784-operates-independently-itat-disallowance-transportation-charges-taxscan.webp "S. 194C(6) & 194C(7) Operates Independently: ITAT directs to Reconsider Disallowance of Transportation charges u/s 40(a)(ia) [Read Order]")
Expenses on Interiors and Utility Connections for Residential Property Qualify as Cost of Acquisition u/s 54: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai, has ruled that expenditure incurred on interior works and essential utility connections can be treated as part of the cost of acquisition of a new...
![Expenses on Interiors and Utility Connections for Residential Property Qualify as Cost of Acquisition u/s 54: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081820-section-54-itat-chennai-cost-of-acquisition-property-taxscan.webp "Expenses on Interiors and Utility Connections for Residential Property Qualify as Cost of Acquisition u/s 54: ITAT [Read Order]")
Interest/Dividend Income received from co-operative bank is deemed to have received from cooperative society: ITAT Allows Deduction u/s 80 P to TN Special Police [Read Order]
In a recent Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that interest/dividend Income received from co-operative bank is deemed to have received from cooperative society and ...
![Interest/Dividend Income received from co-operative bank is deemed to have received from cooperative society: ITAT Allows Deduction u/s 80 P to TN Special Police [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081749-80p-deduction-taxscan.webp "Interest/Dividend Income received from co-operative bank is deemed to have received from cooperative society: ITAT Allows Deduction u/s 80 P to TN Special Police [Read Order]")
Additional Depreciation not Claimed in Preceding year can be allowed to TVS Pvt Ltd: ITAT directs AO to Calculate Correct Amount [Read Order]
In a recent order, the Chennai bench of the Income Tax Appellate Tribunal(ITAT) directed the Asessing Officer (AO) to calculate the correct amount of depreciation on holding that Additional ...
![Additional Depreciation not Claimed in Preceding year can be allowed to TVS Pvt Ltd: ITAT directs AO to Calculate Correct Amount [Read Order]](https://images.taxscan.in/h-upload/2025/08/27/500x300_2080908-tvs-itat-taxscan.webp "Additional Depreciation not Claimed in Preceding year can be allowed to TVS Pvt Ltd: ITAT directs AO to Calculate Correct Amount [Read Order]")
![ITAT upholds Upward Adjustment of Management Support Services on TVS [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080641-tvs-motor-taxscan.webp "ITAT upholds Upward Adjustment of Management Support Services on TVS [Read Order]")
Club and Entrance Fees Disallowance u/s 37: ITAT Upholds CIT(A)'s Order Allowing Expenditure for MRF as Reasonable for Business [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals)[CIT(A)]’s order allowing MRF’s expenditure on club and entrance fees as reasonable for...
![Club and Entrance Fees Disallowance u/s 37: ITAT Upholds CIT(A)s Order Allowing Expenditure for MRF as Reasonable for Business [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079887-mrf-disallowance-itat-taxscan.webp "Club and Entrance Fees Disallowance u/s 37: ITAT Upholds CIT(A)s Order Allowing Expenditure for MRF as Reasonable for Business [Read Order]")
Relief for MRF: ITAT Upholds CIT(A) Order Allowing Depreciation and Expenses on Retention Money, Dismisses Revenue’s Appeal [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax (Appeals)[CIT(A)] order allowing MRF Ltd. to claim depreciation on retention money for capital...
![Relief for MRF: ITAT Upholds CIT(A) Order Allowing Depreciation and Expenses on Retention Money, Dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/23/500x300_2079884-mrf.webp "Relief for MRF: ITAT Upholds CIT(A) Order Allowing Depreciation and Expenses on Retention Money, Dismisses Revenue’s Appeal [Read Order]")
Disallowance of Excess Deductions and House Property Loss in Revised Returns: ITAT Sets Aside Order FAA’s Order [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) set aside the order of the First Appellate Authority (FAA) and directed the Assessing Officer (AO) to consider the original return while ...
![Disallowance of Excess Deductions and House Property Loss in Revised Returns: ITAT Sets Aside Order FAA’s Order [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/500x300_2078944-deductions-house-property-itat-faa-taxscan.webp "Disallowance of Excess Deductions and House Property Loss in Revised Returns: ITAT Sets Aside Order FAA’s Order [Read Order]")