2021-TIOL-1942-ITAT-MUM
Navsandesh Sahakari Patpedhi Maryadit Vs ITO
Whether if disallowance of provision for expenses and claim for donation has enhanced business income then consequential claim for deduction u/s 80P(2)(a)(i) should also be worked out on enhanced income - YES : ITAT
- Case Remanded: MUMBAI ITAT
2021-TIOL-1941-ITAT-MUM
Jasmin K Ajmera Vs DCIT
Whether in absence of any incriminating material found in course of search in premises of assessee, addition made in respect of long term capital gain is not sustainable – YES : ITAT
- Assessee's appeals allowed: MUMBAI ITAT
2021-TIOL-1940-ITAT-BANG
DCIT Vs C Gangadhara Murthy
Whether CIT(A) ought not to have cancelled orders imposing penalty as order holding assessments to be invalid has not become final– YES : ITAT
- Case Remanded: BANGALORE ITAT