Saturday, June 30, 2012

Some case laws

 
[2011] 15 taxmann.com 269 (CHENNAI - ITAT)
IT : An authorized representative under section 288(2) is not required to get himself registered as an authorized income-tax practitioner under rules 54 and 55 of Income-tax Rules in order to appear before Tribunal on behalf of assessee

[2011] 15 taxmann.com 268 (CHENNAI - ITAT)
IT : Amount received by assessee from a company for providing that company easement right in private road situated on his land would be capital receipt

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