2021-TIOL-1624-ITAT-INDORE
Apex Realities Vs ITO
Whether seized documents along with statement recorded u/s 133A constitute valid piece of evidence, which can be used in assessing undisclosed income – YES: ITAT.
- Appeals dismissed: INDORE ITAT
2021-TIOL-1623-ITAT-AHM
Aquagel Promoters Group Share Holders Trust Vs ITO
Whether Revenue cannot pick and choose certain amounts representing the share of beneficiaries and tax in the hands of the Trust - YES : ITAT
- Assessee's appeal allowed: AHMEDABAD ITAT
2021-TIOL-1622-ITAT-ALL
JCIT Vs Bharat Pumps And Compressors Ltd
Whether deduction is to be allowed for belated payment of employee contribution to PF/ESI, deposited beyond due date stipulated under relevant statutes governing PF/ESI but deposited before due date for filing ITR u/s 139(1) of the 1961 Act – YES: ITAT.
- Matter remanded: ALLAHABAD ITAT