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
![Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/500x300_2100126-agricultural-land-agricultural-land-used-for-agricultural-purposes-income-tax-act-itat-taxscan.webp "Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]")
Capital Gain addition of ₹1.11 Cr Addition for Sale of Agricultural Land: ITAT Restores Matter for verification [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the file of the Assessing Officer (AO) for verification in the...
![Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100062-unexplained-cash-credit-taxscan.webp "Unexplained Cash Credit: ITAT Restores Matter to CIT(A), allows to Rebut Remand Report [Read Order]")
![DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100058-diidend-distribution-tax-taxscan.webp "DDT is Charge on Companys Profits, Not on Shareholder’s Income: ITAT Rules DTAA Rate Not Applicable [Read Order]")
![Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100056-disallowance-itat-taxscan.webp "Payments to Residents: ITAT Upholds Restriction of Disallowance to 30% Based on Documentary Evidence [Read Order]")
![Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/250x150_2099772-general-public-utility-taxscan.webp "Promotion of Industry and Trade is General Public Utility: ITAT Directs CIT(E) to Grant Registration U/S 10(23C)(iv), Citing SC Outcome [Read Order]")
Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal for fresh adjudication of a legal issue regarding the validity of the reopening of the assessment stating that this...
![Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099598-itat-fresh-adjudication-reopening-of-assessment-chennai-bench-itat-restores-appeal-taxscan.webp "Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]")
![Only Unutilized Capital Gains Amount u/s 54F Taxable, Not Entire Capital Gains: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099577-capital-gains-amount-entire-capital-gains-taxscan.webp "Only Unutilized Capital Gains Amount u/s 54F Taxable, Not Entire Capital Gains: ITAT [Read Order]")
Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of Rs.1,98,86,210 and ruled that the amount received by the assessee for a reduction in her profit-sharing ratio in...
![Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099460-llp-profit-share-goodwill-capital-gains-itat-income-tax-appellate-tribunal-taxscan-.webp "Amount Received for Reduced LLP Profit Share Not Taxable as Goodwill or Capital Gains: ITAT Deletes ₹1.98 Cr Addition [Read Order]")
Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) remitted the issue regarding the disallowance of the Section 80P deduction back to the file of the Commissioner of Income Tax (Appeals) ...
![Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/500x300_2099278-ccit-order-delayed-itr-condonation-petition-itat-remands-80p-deduction-disallowance-taxscan.webp "Awaiting CCIT order on Delayed ITR Condonation Petition: ITAT Remands on 80P Deduction Disallowance Matter [Read Order]")
Interest on Partner's Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) deleted an addition of ₹1,83,248 and held that the Assessing Officer (AO) was incorrect to restrict the allowance of interest paid to ...
![Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099130-interest-partners-capital-restricted-business-start-date-itat-disallowance-taxscan.webp "Interest on Partners Capital Not Restricted to Business Start Date: ITAT Deletes ₹1.83 Lakh Disallowance [Read Order]")
No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]
The Chennai Bench of the Income-Tax Appellate Tribunal (ITAT) deleted the disallowance made by the Assessing Officer (AO) and confirmed by the commissioner of the Income Tax (appeals) [CIT(A)] on...
![No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099135-rupeee.webp "No Restriction of Payment of Remuneration to Partners u/s 40(b): ITAT Deletes ₹4.45 Lakh Disallowance [Read Order]")
Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayer's Affidavit [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remitted the assessment to the file of the Commissioner of Income Tax (Appeals) [CIT(A)] for fresh consideration for the case...
![Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099114-income-addition-unexplained-income-unexplained-income-addition-itat-taxscan.webp "Speculation Income Addition and Unexplained Income Addition of ₹68.45 Lakh: ITAT Remits Matter for Fresh Adjudication on Taxpayers Affidavit [Read Order]")