ITAT Chennai Judgments, Orders & News | Income Tax Appellate Tribunal

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ITAT Chennai

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

Wife eligible for Tax Benefit for Investment made in the Joint name of Husband: ITAT [Read Order]

Taxscan Team

“In a male dominating society, the investment made in the name of the husband is also to be considered as an investment.” - Income Tax Appellate...

Capital Gain of Minor rightly Clubbed with Income of Mother: ITAT [Read Order]

Re-Assessment for second time without Notice is Invalid: ITAT [Read Order]

Income Received by IT Park for Proving Space & Other Services to Software Companies constitute ‘...

Income from Sale of Flats and Land is ‘ Capital Gain ’ since Assessees’ Intention to Trade in Real...

No Tax Relief to Trust for Gift made to an Unregistered Trust: ITAT [Read Order]

The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) has held that a Trust cannot enjoy the benefit of Section 11 of the Income Tax Act in case of the gift made to another Unregistered...

License Fee paid for Mere Use of Software is Revenue Expenditure: ITAT [Read Order]

In a recent ruling, the Chennai bench of the ITAT held that license fee paid for using MS Office software constitutes revenue expenditure for which deduction under the Income Tax Act, 1961 is...

Private Open Terrace can’t be included in Built Up Area for the Purpose of Deduction if the Same was not approved by Local Authority: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT) Chennai, on Wednesday, brought in further clarity to one of its previous orders regarding the inclusiveness of private open terrace in build-up area of a flat,...

No TDS since Roaming Charges cannot be Deemed as Fee for Technical Services: Vodafone Gets Relief from ITAT [Read Order]

While granting relief to Vodafone, the Chennai bench of Income Tax Appellate Tribunal (ITAT) recently held that roaming charges cannot be considered as fee for technical services, hence there is no...

Mere License to Enter into Property for Preparing Plan & to Carry on Necessary Formalities for Construction would not amount to Transfer of Possession: ITAT [Read Order]

In ITO v. Raj Kaiwar, a division bench of the ITAT Chennai held that mere license to enter into the property for preparing plan & to carry on necessary formalities for construction cannot be...

Activities of Tamil Nadu Cricket Association are not ‘Commercial’ in nature: ITAT dismisses Revenue’s plea [Read Order]

In a recent ruling, the division bench of the Chennai ITAT dismissed the departmental appeal and held that the activities of the Tamil Nadu Cricket Association are not “Commercial” in nature. The...

Revenue cannot change Head of Income without any Valid Reason: ITAT Chennai [Read Order]

In Banzai Estate Pvt Ltd v. DCIT, the Chennai Income Tax Appellate Tribunal (ITAT) held that the Revenue cannot change head of income without any valid reason. The assessee declared the income from...

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