2021-TIOL-2009-ITAT-PUNE
ACIT Vs Cosmos Cooperative Bank Ltd
Whether when there is no order from the High Court, on issue of disallowance of payment to charitable trust, then order of Tribunal is binding on the Revenue authorities involving same issue -YES : ITAT
- Revenue's appeal dismissed: PUNE ITAT
2021-TIOL-2008-ITAT-KOL
Seven Hills Constructions Vs ACIT
Whether filing another rectification application before the Pr. CIT against the rejection of rectification application u/s 154 of the Act by the AO is not proper procedure within the framework of I-T Act - YES: ITAT
- Assessee's appeal dismissed: KOLKATA ITAT
2021-TIOL-2007-ITAT-BANG
Gurukiran Jayaram Shetty Vs DCIT
Whether addition can be made solely based on statement made u/s 133A without substantiating material – NO: ITAT
- Assessee's Appeal partly allowed: BANGALORE ITAT