2021-TIOL-1818-ITAT-INDORE

Alpana Verma Vs Pr.CIT

Whether no tax is payable unless any profit or gain has arisen – YES: ITAT

- Assessee's appeal allowed: INDORE ITAT

2021-TIOL-1817-ITAT-DEL

Bimla Devi Vs ACIT

Whether assessee is eligible to interest on refund of self-assessment tax for period beginning from date of payment of tax or filing of return, whichever is later, to date on which refund is granted – YES: ITAT

- Assessee's appeal allowed: DELHI ITAT

2021-TIOL-1816-ITAT-DEL

DCIT Vs Delhi Art Gallery Pvt Ltd

Whether AO can make addition u/s 68 on account of unexplained credit without issuing summons to lenders u/s 131 and conducting inquiries – NO: ITAT.

- Revenue's appeal dismissed: DELHI ITAT