2022-TIOL-61-ITAT-JAIPUR
Rajasthan Creative Alliance Network Vs CIT
Whether CIT(E) is well within his jurisdiction u/s 12AA(1)(a)(ii) to examine claim of no- activity by assessee company and where it is found that some activities are actually been carried on whether activities so carried on are genuine or not - YES : ITAT
- Case Remanded: JAIPUR ITAT
2022-TIOL-60-ITAT-DEL
Ideal Institute of Technology Society Vs JCIT
Whether since hostel facilities provided by educational institution is intrinsic part of 'educational activities', same comes under the charitable purpose which is exempt u/s 11 of Act - YES : ITAT
- Assessee's appeal allowed: DELHI ITAT
2022-TIOL-59-ITAT-MUM
DCIT Vs Sopariwala Exports
Whether commission paid to overseas agent can be allowed as it is paid for business consideration and there is no illegality in making payment of commission - YES : ITAT
- Revenue's appeal dismissed: MUMBAI ITAT
