2021-TIOL-1387-ITAT-DEL

Canara Bank Vs DCIT

Whether it is fit case for remand where TDS liability of the assessee has to be re-computed depending upon availability of Form 15G & 15H with the assessee - YES: ITAT

- Case remanded: DELHI ITAT

2021-TIOL-1386-ITAT-DEL

CS Datamation Research Services Pvt Ltd Vs ITO

Whether order of CIT(A) in upholding findings rendered by AO, merit being quashed, where the CIT(A) does not peruse additional details presented before the AO or apply mind thereto - YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2021-TIOL-1385-ITAT-JAIPUR

Anju Lashkery Vs ITO

Whether once books of accounts have been rejected by invoking provisions of section 145(3), then AO is required to make best judgment assessment and determine fair estimate of income - YES: ITAT

Whether there can be separate addition other than estimation of profits where books of accounts have been rejected u/s 145(3) - NO: ITAT

- Assessee's appeal allowed: JAIPUR ITAT