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

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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

Film Production Unit eligible for Income Tax Deduction: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal ( ITAT ), Chennai has held that a film production unit is eligible for income tax deduction under section 80IB of...

Coparcener can’t be Taxed for Capital Gain from Property purchased in his Name out of Income of HUF:...

Document already available with AO not an ‘Incriminating Material’: ITAT [Read Order]

Transfer of Registration of Vehicle in Assessees’ Name not mandatory for allowing Depreciation: ITAT...

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

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

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the capital gain received by the minor daughters can be clubbed in the hands of the Mother under the provisions of the...

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

The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the assessment cannot be re-opened for the second time without issuing a re-assessment notice under section 148 of the Income Tax...

Income Received by IT Park for Proving Space & Other Services to Software Companies constitute ‘ Business Income ’: ITAT [Read Order]

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the income received by an IT Park for proving space & other services to software companies constitute “ business income...

Income from Sale of Flats and Land is ‘ Capital Gain ’ since Assessees’ Intention to Trade in Real Estate was not Established: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai bench has ruled that the income from the sale of flats and the undivided share in such land could be assessed under the head “capital gains” since the...

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,...

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