2022-TIOL-542-ITAT-MUM
Kalpesh Synthetics Pvt Ltd Vs DCIT
Whether for AYs prior to AY 2021-22, provisions of Section 43B cannot be applied for determining due date under Explanation to Section 36(1)(va) - YES : ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2022-TIOL-541-ITAT-MUM
Akhtar Zain Rangoonwala Vs ITO
Whether case can be remanded to give oppurtunity to assessee to explain source of investment - YES : ITAT
- Case Remanded: MUMBAI ITAT
2022-TIOL-540-ITAT-PUNE
Brihan Maharashtra Sugar Syndicate Ltd Vs ITO
Whether sale of non-agricultural plot of land is a transfer of capital asset and attract capital gain tax - YES : ITAT
- Assessee's appeal dismissed: PUNE ITAT |