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
![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/2025/08/29/2081749-80p-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]")
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...
![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/2025/08/27/2080908-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/2025/08/26/2080641-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]](https://images.taxscan.in/h-upload/2025/08/23/2079887-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]](https://images.taxscan.in/h-upload/2025/08/23/2079884-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/2025/08/21/2078944-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]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) restores matter to the Commissioner of Income Tax (Exemption) [CIT(E)] pending Central Board of Direct Taxes (CBDT)’s decision on...
![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/2025/08/21/2078932-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]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) sets aside Principal Commissioner of Income Tax (PCIT) order directing reassessment of investments and fixed deposits under Section 263 of...
![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/2025/08/19/2078223-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/2025/08/19/2078152-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/2025/08/19/2078143-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/2025/08/18/2078053-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/2025/08/14/2076756-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]")