ITAT Chennai — Direct Tax

1. ITAT Chennai · 24 Sep 2014
   ITAT - Re-assessment on the basis of information collected by Judges Inquiry Committee (JIC) and forwarded by member IRS officer is valid

   Justice P.D.Dinakaran vs DCIT

   (2014) TaxCorp(LJ) 4738 (ITAT-CHENNAI)

2. ITAT Chennai · 16 Mar 2011
   Registration as ITP not necessary to appear before revenue

   Vidhya Sikshaa Educational and Charitable Trust Vs. CIT

   (2014) TaxCorp(LJ) 4582 (ITAT-CHENNAI)

3. ITAT Chennai · 01 Dec 2014
   ITAT - 'Granting of license' to make use of the 'shrink wrap software' was included as a right under Explanation 2 to Sec 9(l)(vi) defining royalty

   ITO. vs. F.L Smidth Ltda

   (2014) TaxCorp(LJ) 4578 (ITAT-CHENNAI)

4. ITAT Chennai · 24 Nov 2014
   ITAT - For initiating re-assessment proceedings, the source of information is not relevant. It is the information and its authenticity that matters

   Justice P.D.Dinakaran vs DCIT

   (2014) TaxCorp(LJ) 4513 (ITAT-CHENNAI)

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