2022-TIOL-309-ITAT-JAIPUR

Kogta Financial (India) Ltd Vs Central Processing Centre

Whether additions framed on account of employee's contribution to PF & ESI merits being set aside where such payment is made before the due date of filing ITR - YES: ITAT

-Assessee's appeal allowed: JAIPUR ITAT

2022-TIOL-308-ITAT-KOL

Kaushalya Dealers Pvt Ltd Vs ITO

Whether power of revision can be exercised where the view taken by the AO is one of the possible views based on appreciation of facts & circumstances of the matter - NO: ITAT

- Assessee's appeal allowed: KOLKATA ITAT

2022-TIOL-307-ITAT-KOL

Gouri Shankar Jain Vs CIT

Whether disallowance u/s 40A in respect of cash payments made over the statutory limit, merits being sustained where such payment is not made by the assessee but rather by an agent of the assessee - NO: ITAT

- Assessee's appeal allowed: KOLKATA ITAT