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
![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]")
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...
![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/2025/08/21/250x150_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]")
![90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2078932-form10ab-itat-taxscan.webp "90-Day Delay in Filing Form 10AB for S.80G Approval: ITAT Restores Matter to CIT(E) Pending CBDT’s Decision on Condonation [Read Order]")
![PCIT Orders Reassessment of Investments and FDs u/s 263: ITAT Sets Aside Order, Holds AO Properly Verified Details [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078223-pcit-investments-and-fds-itat-taxscan.webp "PCIT Orders Reassessment of Investments and FDs u/s 263: ITAT Sets Aside Order, Holds AO Properly Verified Details [Read Order]")
![ITAT Holds SBI PLR Applicable for Arm’s Length Interest on INR-Denominated FCCDs [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/250x150_2078152-arms-length-interest-taxscan.webp "ITAT Holds SBI PLR Applicable for Arm’s Length Interest on INR-Denominated FCCDs [Read Order]")
ITAT Holds Scrap Sales Taxable as Operating Income: ₹26.18 Lakh Treated from Packing Material [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts from scrap sales, when linked to regular manufacturing activity, are to be treated as operating income for...
![ITAT Holds Scrap Sales Taxable as Operating Income: ₹26.18 Lakh Treated from Packing Material [Read Order]](https://images.taxscan.in/h-upload/2025/08/19/500x300_2078143-itat-scrap-sales-income-packing-material-taxscan.webp "ITAT Holds Scrap Sales Taxable as Operating Income: ₹26.18 Lakh Treated from Packing Material [Read Order]")
Retd IAS officer’s Demonetization Cash Deposit Addition of ₹23.33 Lakh Cut to 50%: ITAT applies 30% Tax u/s 115BBE [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has allowed the appeal by the assessee by restricting the addition of demonetization cash deposits to 50% and held that the...
![Retd IAS officer’s Demonetization Cash Deposit Addition of ₹23.33 Lakh Cut to 50%: ITAT applies 30% Tax u/s 115BBE [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078053-retd-ias-demonetization-cash-deposit-itat-applies-tax-us-115bbe-taxscan.webp "Retd IAS officer’s Demonetization Cash Deposit Addition of ₹23.33 Lakh Cut to 50%: ITAT applies 30% Tax u/s 115BBE [Read Order]")
Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, has partly allowed an appeal in a case involving additions under Section 69 of the Income Tax Act, 1961 on the ground of unexplained...
![Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076756-property-investment-property-investment-source-taxscan.webp "Property Investment Source Partly Explained through Brother’s Gift and Savings: ITAT Partly reduces Addition u/s 69C [Read Order]")
Assessments u/s 153C Quashed: ITAT Rules Notices for AY 2008-09 to 2012-13 Invalid Due to Limitation and Lack of Valid Satisfaction [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has invalidated assessment proceedings initiated under Section153C of the Income Tax Act, 1961 for Assessment Years (AY) 2008-09 to...
![Assessments u/s 153C Quashed: ITAT Rules Notices for AY 2008-09 to 2012-13 Invalid Due to Limitation and Lack of Valid Satisfaction [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076390-2044201-mechanical-itat-assessment-application-of-mind-taxscan.webp "Assessments u/s 153C Quashed: ITAT Rules Notices for AY 2008-09 to 2012-13 Invalid Due to Limitation and Lack of Valid Satisfaction [Read Order]")
Disallowance of Delayed Employee ESI and PF Contributions: ITAT Condones Delay and Remits Matter to AO for Verification [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) condoned delay and remitted the matter to the Assessing Officer (AO ) for verification regarding the disallowance of delayed employee ...
![Disallowance of Delayed Employee ESI and PF Contributions: ITAT Condones Delay and Remits Matter to AO for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076399-pf-esi-contribution-taxscan.webp "Disallowance of Delayed Employee ESI and PF Contributions: ITAT Condones Delay and Remits Matter to AO for Verification [Read Order]")
Deduction Under Section 80P Upheld for Regional Rural Bank: ITAT Confirms Co-operative Society Status Under RRB Act [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal ( ITAT ) has affirmed eligibility for deduction under Section 80P of the Income Tax Act, 1961, by recognizing assessee’s status as a...
![Deduction Under Section 80P Upheld for Regional Rural Bank: ITAT Confirms Co-operative Society Status Under RRB Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071452-itat-chennai-section-80p-rural-banks-taxscan.webp "Deduction Under Section 80P Upheld for Regional Rural Bank: ITAT Confirms Co-operative Society Status Under RRB Act [Read Order]")
ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal of an assessee, Subramaniyam Kulandhaivel, which had been dismissed ex-parte by the National Faceless Appeal Centre...
![ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071432-itat-restores-assessees-appeal-nfac-dismisses-non-compliance-taxscan.webp "ITAT Restores Assessee’s Appeal After NFAC Dismisses it for Non-Compliance: Grants One Last Opportunity with Cost [Read Order]")