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
![Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-recipient-receipt-Income-ITAT-Taxscan.jpeg "Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]")
Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the disallowance u/s 40 (a) (ia) of the Income Tax Act is not applicable...
![Disallowance of Excess Remuneration to Directors: ITAT holds Section 40 A(2)(b) can’t be invoked without Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-Excess-Remuneration-ITAT-corroborative-evidence-Taxscan.jpeg "Disallowance of Excess Remuneration to Directors: ITAT holds Section 40 A(2)(b) can’t be invoked without Corroborative Evidence [Read Order]")
![WhatsApp Messages are Dumb Document without Corroborative Evidence: ITAT quashes Addition against BJP MLA for alleged Distribution of Cash for Votes [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/WhatsApp-Messages-Dumb-Document-Corroborative-Evidence-ITAT-BJP-MLA-Distribution-Cash-for-Votes-Taxscan.jpeg "WhatsApp Messages are Dumb Document without Corroborative Evidence: ITAT quashes Addition against BJP MLA for alleged Distribution of Cash for Votes [Read Order]")
![Cash Deposit arising out of Sale of Agricultural Land cannot be treated as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Cash-Deposit-Sale-of-Agricultural-Land-Unexplained-ITAT-Taxscan.jpg "Cash Deposit arising out of Sale of Agricultural Land cannot be treated as Unexplained: ITAT [Read Order]")
![Appeals cannot be dismissed merely because Assessee opted VSVS and Form 5 is Issued: ITAT directs NFAC to decide Appeals on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/National-Faceless-Assessment-Centre-Appeals-Assessee-VSVS-ITAT-NFAC-Taxscan.jpeg "Appeals cannot be dismissed merely because Assessee opted VSVS and Form 5 is Issued: ITAT directs NFAC to decide Appeals on Merits [Read Order]")
Subscription Money received in advance by Sun Direct TV from Customers shall be treated as Deferred Income: ITAT [Read Order]
In a major relief to M/s Sun Direct TV Pvt Ltd., the Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the subscription monies received in advance by the Company shall be...
![Subscription Money received in advance by Sun Direct TV from Customers shall be treated as Deferred Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Subscription-Money-Sun-Direct-TV-Deferred-Income-ITAT-Taxscan.jpg "Subscription Money received in advance by Sun Direct TV from Customers shall be treated as Deferred Income: ITAT [Read Order]")
Delay of 1217 Days in filing Appeal due to Covid-19: ITAT imposes Cost of Rs. 25,000 to Condone Delay [Read Order]
While condoning a delay of 1217 days in filing an income tax appeal due to covid-19 pandemic, the Income Tax Appellate Tribunal (ITAT), Chennai bench has imposed a cost of Rs. 25,000 n the assessee...
![Delay of 1217 Days in filing Appeal due to Covid-19: ITAT imposes Cost of Rs. 25,000 to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Delay-filing-Appeal-Covid-19-ITAT-condone-Delay-Taxscan.jpeg "Delay of 1217 Days in filing Appeal due to Covid-19: ITAT imposes Cost of Rs. 25,000 to Condone Delay [Read Order]")
![Relief to Matrimony.com: No TDS on Advertisement Expenses paid to Online Platforms [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Relief-Matrimony.com-TDS-Advertisement-Expenses-paid-Online-Platforms-Taxscan.jpeg "Relief to Matrimony.com: No TDS on Advertisement Expenses paid to Online Platforms [Read Order]")
Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the warranty obligation being part and parcel of sales transactions cannot be treated as technical services for the purpose of...
![Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Warranty-Obligation-Part-Parcel-Sales-Transactions-TDS-FTS-ITAT-Taxscan.jpeg "Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]")
Compensation to Developer on Termination of JDA cannot be claimed as 'Project Expenditure': ITAT upholds Addition [Read Order]
The Chennai bench of the ITAT has held that the amount of compensation paid to the developer on termination of a Joint Development Agreement cannot be claimed as “Project Expenditure” under the...
![Compensation to Developer on Termination of JDA cannot be claimed as Project Expenditure: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Compensation-Developer-Termination-of-JDA-Project-Expenditure-ITAT-Taxscan.jpeg "Compensation to Developer on Termination of JDA cannot be claimed as Project Expenditure: ITAT upholds Addition [Read Order]")
Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench, while granting relief to a 71 year oldassessee, has held that the delay due to medical condition is a reasonable cause for the non filing...
![Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Medical-Condition-Reasonable-Cause-ITAT-Assessee-taxscan.jpeg "Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]")
Income Tax Practitioner misled Assessee in making False Refund: ITAT deletes Penalty against Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai bench has deleted penalty under section 271(1)(c) of the Income Tax Act, 1961 against the assessee by holding that assessee cannot be penalized for...
![Income Tax Practitioner misled Assessee in making False Refund: ITAT deletes Penalty against Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-ITAT-Penalty-Assessee-Taxscan.jpg "Income Tax Practitioner misled Assessee in making False Refund: ITAT deletes Penalty against Assessee [Read Order]")