2021-TIOL-1732-ITAT-DEL
Charan Singh Vs ITO
Whether household expenses of Rs 1 lakhs merit being allowed where the assessee submits requisite evidence of agricultural activities & household needs in order to substantiate such expenses - YES: ITAT
- Assessee's appeal partly allowed: DELHI ITAT
2021-TIOL-1731-ITAT-DEL
Anshu Gupta Vs ACIT
Whether search assessment order merits being quashed where it is not based on any incriminating evidence found in course of search operations - YES: ITAT
- Assessee's appeal partly allowed: DELHI ITAT
2021-TIOL-1730-ITAT-INDORE
Sanjay Patidar Vs DCIT
Whether, assessee is not entitled to exemption u/s 10(13A) if residential accommodation occupied by assessee is owned by him or assessee has not actually incurred expenditure for payment of rent – YES : ITAT
- Assessee's appeals partly allowed: INDORE ITAT
