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
![No TDS on Professional Fee paid to Offshore CA Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/TDS-Professional-Fee-CA-Firm-ITAT-Taxscan.jpeg "No TDS on Professional Fee paid to Offshore CA Firm: ITAT [Read Order]")
No TDS on Professional Fee paid to Offshore CA Firm: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Chennai ruled that, Assessee is not liable to deduct tax at source under Sec.195 of the IT Act, when...
![Employees Contribution to PF/EPF paid beyond Due Date cannot be disallowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Employees-Contribution-PF-EPF-ITAT-Taxscan.jpg "Employees Contribution to PF/EPF paid beyond Due Date cannot be disallowed: ITAT [Read Order]")
![Excess Expenditure incurred by Trust in earlier Assessment Year could be allowed to be set off against Income of subsequent years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/expenditure-trust-assessment-year-income-of-subsequent-years-ITAT-Taxscan.jpg "Excess Expenditure incurred by Trust in earlier Assessment Year could be allowed to be set off against Income of subsequent years: ITAT [Read Order]")
![Input Service Tax Credit is deductible u/s.37(1) when such Input Tax Credit is written off in Books of Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Input-Service-Tax-Credit-Input-Tax-Credit-Books-of-Accounts-ITAT-taxscan-1.jpeg "Input Service Tax Credit is deductible u/s.37(1) when such Input Tax Credit is written off in Books of Accounts: ITAT [Read Order]")
Income Tax Search and Seizure: Seizure of undisclosed jewellery and its assessment thereupon- Legal Treatise
Introduction: The Central Board of Direct Taxes vide Instruction no. 1916 dated 11-05-1994, clarified that no seizure should be made by the Search Party of the Jewellery and Ornaments found during...
![Income Tax Dept to Re-do Assessment against Actor Dulquer Salmann [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Dulquer-Salmann-ITAT-Taxscan.jpg "Income Tax Dept to Re-do Assessment against Actor Dulquer Salmann [Read Order]")
![ATM is Computer: ITAT allows 60% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/ATM-RBI-Taxscan.jpg "ATM is Computer: ITAT allows 60% Depreciation [Read Order]")
Land Owner cannot be Taxed for difference amount contained in Form 26AS and Profit and Loss Account: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench has recently held that in pursuance of a joint development business, the landowner cannot be subject to income tax for the difference amount...
![Land Owner cannot be Taxed for difference amount contained in Form 26AS and Profit and Loss Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/Form-26AS-ITAT-Taxscan.jpg "Land Owner cannot be Taxed for difference amount contained in Form 26AS and Profit and Loss Account: ITAT [Read Order]")
Remuneration Paid to Partners can’t be disallowed for want of Registration of Firm: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Remuneration paid to the partners cannot be disallowed for want of Registration of Firm. The assessee, M/s. Tulip Valves...
![Remuneration Paid to Partners can’t be disallowed for want of Registration of Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/CA-Firm-Remuneration-Taxscan.jpg "Remuneration Paid to Partners can’t be disallowed for want of Registration of Firm: ITAT [Read Order]")
![Toll Way Rights are Intangible Assets: ITAT allows 25% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/Network-Rights-Depreciation-Taxscan.jpg "Toll Way Rights are Intangible Assets: ITAT allows 25% Depreciation [Read Order]")