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
![CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Rules-Prawn-and-Shrimp-Exports-Prawn-and-Shrimp-Exports-Unlawful-Grants-Refunds-to-Exporters-Refunds-to-Exporters-taxscan.jpg "CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]")
CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) ruled that the cess imposed on prawn and shrimp exports between 1998...
![Imported Connectors Eligible for BCD Exemption as PCBA Parts for Mobile Phones: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Imported-Connectors-Eligible-for-BCD-Exemption-BCD-Exemption-PCBA-Parts-for-Mobile-Phones-PCBA-Parts-Mobile-Phones-CESTAT-taxscan.jpg "Imported Connectors Eligible for BCD Exemption as PCBA Parts for Mobile Phones: CESTAT [Read Order]")
![Penalty Imposition and Extended Limitation Period for Pre-SCN Tax Payment: CESTAT Sets Aside Commissioner’s Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Penalty-Penalty-Imposition-Extended-Limitation-Period-Limitation-Period-Pre-SCN-Tax-Payment-Pre-SCN-Tax-CESTAT-taxscan.jpg "Penalty Imposition and Extended Limitation Period for Pre-SCN Tax Payment: CESTAT Sets Aside Commissioner’s Order [Read Order]")
![Service Tax Liability Falls on Contractor, Not Promoter, for Construction Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-Tax-Service-Tax-Liability-Service-Tax-Liability-Falls-on-Contractor-Not-Promoter-Construction-Services-CESTAT-taxscan.jpg "Service Tax Liability Falls on Contractor, Not Promoter, for Construction Services: CESTAT [Read Order]")
![CESTAT sets aside Time-Barred Excise Duty Demand Over Delayed SCN Issuance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Time-Barred-Excise-Duty-Demand-Excise-Duty-Delayed-SCN-Issuance-SCN-Issuance-SCN-taxscan.jpg "CESTAT sets aside Time-Barred Excise Duty Demand Over Delayed SCN Issuance [Read Order]")
CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAA's Order [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the appeal of the assessee due to inordinate delay beyond the prescribed limitation period, upholding the...
![CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAAs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Dismisses-Appeal-Appeal-Due-Inordinate-Delay-Limitation-Period-Upholding-FAAs-Order-FAAs-Order-taxscan.jpg "CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAAs Order [Read Order]")
Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)sets aside demand for service tax on the construction of individual houses under the 'Construction of Complex...
![Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Service-Tax-Demand-Service-Tax-Tax-Demand-Tax-Demand-on-Construction-Construction-of-Complex-Service-Complex-Service-CESTAT-taxscan.jpg "Service Tax Demand on Construction of Complex Service: CESTAT Sets Aside Demand for Individual Houses [Read Order]")
![CIT(A) Must Decide Ex-Parte Appeal on Merits: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Chennai-Ex-Parte-Ex-Parte-Appeal-on-Merits-taxscan.jpg "CIT(A) Must Decide Ex-Parte Appeal on Merits: ITAT [Read Order]")
Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that the absence of Form 3CL alone cannot justify the denial of weighted deduction under Section 35(2AB) of the Income Tax Act,...
![Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-3CL.jpg "Absence of Form 3CL Alone Cannot Justify Denial of Weighted Deduction for R&D Expenditure: ITAT [Read Order]")
ITAT upholds Disallowance on Bad Debts, limits Unrecovered Debtors' Balance to Rs.228.87 lakhs [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) upheld the disallowance on bad debts and limited the unrecovered debtors' balance to Rs. 228.87 lakhs. The assessee was engaged in...
![ITAT upholds Disallowance on Bad Debts, limits Unrecovered Debtors Balance to Rs.228.87 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Chennai-bad-debts-ITAT-Upholds-Disallowance-taxscan.jpg "ITAT upholds Disallowance on Bad Debts, limits Unrecovered Debtors Balance to Rs.228.87 lakhs [Read Order]")
ITAT sets aside 80G Registration Rejection Order, Cites Insufficient Time Given to Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench has set aside the order of the Commissioner of Income Tax (Exemptions) CIT(E) rejecting the 80G registration application of appellant. The...
![ITAT sets aside 80G Registration Rejection Order, Cites Insufficient Time Given to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Chennai-Section-80G-registration-application-Rejection-TAXSCAN.jpg "ITAT sets aside 80G Registration Rejection Order, Cites Insufficient Time Given to Assessee [Read Order]")
‘When Cash is Sourced out of Recorded Debtors, S. 69A cannot be invoked’: ITAT deletes Addition of Rs. 21.5 Crores [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs. 21.5 crores as the bench reached the conclusion that when cash is sourced out of recorded debtors, Section...
![‘When Cash is Sourced out of Recorded Debtors, S. 69A cannot be invoked’: ITAT deletes Addition of Rs. 21.5 Crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Cash-is-Sourced-Cash-is-Sourced-out-of-Recorded-Debtors-Recorded-Debtors-Section-69A-cannot-be-invoked-ITAT-ITAT-deletes-Addition-taxscan.jpg "‘When Cash is Sourced out of Recorded Debtors, S. 69A cannot be invoked’: ITAT deletes Addition of Rs. 21.5 Crores [Read Order]")