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 Mere Securing a House on Rent in USA is not conclusive fact that Assessee is US Resident to Allow DTAA Benefit: ITAT
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 Non-Filing of Income Tax Return amounts to Escapement of Income: ITAT upholds Reassessment u/s 147
 Non Appreciation of facts in true perspective: ITAT sets aside Revision Order
 No Evidence of Tax Evasion by showing Fictitious or False Transactions: ITAT deletes Addition of Expenditure u/s 40A(3)
 Earning Interest Income from Inter-Corporate Deposit is Business Income: ITAT
 Income Tax Penalty u/s 271E cannot be levied in the absence of Regular Assessment: ITAT
 ITAT deletes Addition u/s 68 of Income Tax Act Firm not Taxable for Capital introduced by Partner
 Payment for Facebook Ads and Other Digital Advertising Companies not subject to TDS as per DTAA: ITAT
 No Service Tax Leviable on Goods component of Composite Works Contract as VAT has been paid: CESTAT
 ITAT deletes Addition on Account of Investment made from Undisclosed Sources as all Transactions were made through Banking Channels

Income Tax Appellate Tribunal Chennai Benches Chennai Constitution For The Week From 11/11/2015 To 04/12/12015
December, 01st 2015
                                                                       ,ft
      INCOME TAX APPELLATE TRIBUNAL CHEh!NAI BENCHES CHENNAI
        CONSTITUTION FOR THE WEEK FROM 3A11112015 to 0411212015

Hon'ble S/Shri               Bench     Court Room
N.R.S.Ganesin, JM &          A              2
A.Mohan Alankamony, AM

N.R.S.Ganesan, JM &          Single         2       (On 04t1212015)
A.Mohan Alankamony, AM       Member
                             Cases

Chandra Poojari, AM &        D
Duvvuru RL Reddy, JM

Chandra Poojari, AM &        B              3
G.Pavan Kumar, JM

A.Mohan Alankamony, AM       C
Challa Nagendra Prasad, JM

         CONSTITUTION FOR THE WEEK FROM O7l1212015 tO 11/1212015
Hon'ble S/Shri               Bench     Court Room
N.R.S.Ganesan, JM &          A              2
A.Mohan Alankamony, AM

N.R.S.Ganesan, JM &          Single         2       (On 1'1112120151
A.Mohan Alankamony, AM       Member
                             Cases






Chandra Poojari, AM &        D
Duvvuru RL Reddy, JM

Chandra Poojari, AM &        B               3
G.Pavan Kumar, JM

A.Mohan Alankamony, AM       c
Challa Nagendra Prasad, JM

Chennai
Dt:2411112015                                             sd/-
                                                  D.M        OHAN
                                       VICE PRESIDEN      (84, CZ & HZ)

                                 By Order

                                                          
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