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
![Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Rental-Income-Business-Income-ITAT-Taxscan.jpeg "Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]")
Rental Income not to be Assessed as ‘Business Income’, Adjustment Made u/s 143(3) Unsustainable in Law: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench, has recently, in an appeal filed before it, held that rental income shall not to be assessed...
![Professional Commitments of Auditor not Reasonable Cause for Condonation of Delay of 649 Days: ITAT dismisses Appeals of two Assessees [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Auditor-Condonation-of-Delay-ITAT-Taxscan.jpeg "Professional Commitments of Auditor not Reasonable Cause for Condonation of Delay of 649 Days: ITAT dismisses Appeals of two Assessees [Read Order]")
![Receipt of Property by way of Inheritance, will not be treated as Income from Other Sources: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Receipt-of-property-income-from-other-sources-ITAT-taxscan.jpeg "Receipt of Property by way of Inheritance, will not be treated as Income from Other Sources: ITAT [Read Order]")
![Vehicle Registered in the Directors Name but used for Companys Business Purposes: ITAT allows Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Vehicle-Director-Company-ITAT-Depreciation-taxscan.jpg "Vehicle Registered in the Directors Name but used for Companys Business Purposes: ITAT allows Depreciation [Read Order]")
No Penalty u/s 271(1)(c) upon Assessee for Duplication of Assets happening due to Mistakes at the Chartered Accountant Office: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) , Chennai, has recently, in an appeal filed before it by an assessee, held that penalty u/s 271 (1)( c ) should not be imposed upon the assessee for the...
![No Penalty u/s 271(1)(c) upon Assessee for Duplication of Assets happening due to Mistakes at the Chartered Accountant Office: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Duplication-Assets-Chartered-Accountant-Office-ITAT-taxscan.jpg "No Penalty u/s 271(1)(c) upon Assessee for Duplication of Assets happening due to Mistakes at the Chartered Accountant Office: ITAT [Read Order]")
No Disallowance on Ground of Non-Deduction of TDS from Salary When the Same is Disclosed in Employees ITR: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai, has recently, while deciding a group of appeals filed before it, held that disallowance shall not be made on the ground of non - deduction of TDS...
![No Disallowance on Ground of Non-Deduction of TDS from Salary When the Same is Disclosed in Employees ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-TDS-from-Salary-Employees-ITR-ITAT-taxscan.jpg "No Disallowance on Ground of Non-Deduction of TDS from Salary When the Same is Disclosed in Employees ITR: ITAT [Read Order]")
Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai directed to re-compute Refund Claim as per India- UK Double Taxation Avoidance Agreement (DTAA). The assessee, Kanagaraj Shanmugam admitted salary...
![Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Liability-ITAT-Refund-Claim-DTAA-taxscan.jpeg "Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]")
![Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reopening-Income-Tax-ITAT-TAXSCAN-3.jpg "Reopening of Income Tax Assessment cannot be made on mere Change of Opinion: ITAT [Read Order]")
Department can't Advantageous on Ignorance of Assessee in Securing relief: ITAT restores issue of Deduction to file of AO [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the department can’t advantageous of the ignorance of the assessee in securing relief and restored the issue to the file of...
![Department cant Advantageous on Ignorance of Assessee in Securing relief: ITAT restores issue of Deduction to file of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Department-advantageous-assessee-ITAT-deduction-AO-TAXSCAN.jpg "Department cant Advantageous on Ignorance of Assessee in Securing relief: ITAT restores issue of Deduction to file of AO [Read Order]")
![Reopening of Assessment not to be made on Mere Change of Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reopening-Of-Assessment-ITAT-Taxscan-ReAssessment.jpeg "Reopening of Assessment not to be made on Mere Change of Opinion: ITAT [Read Order]")
Penalty u/s 271(1)(c) not sustainable in the absence of Concealment or Furnishing of inaccurate particulars of Income: ITAT [Read Order]
Penalty u/s 271(1)(c) of the Income Tax Act,1961 is not sustainable in the absence of concealment or furnishing of inaccurate particulars of income, the Chennai bench of the Income Tax...
![Penalty u/s 271(1)(c) not sustainable in the absence of Concealment or Furnishing of inaccurate particulars of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-concealment-income-ITAT-taxscan.jpeg "Penalty u/s 271(1)(c) not sustainable in the absence of Concealment or Furnishing of inaccurate particulars of Income: ITAT [Read Order]")