2022-TIOL-562-ITAT-JAIPUR

Ashish Sharma Vs ITO

Whether case can be remanded to AO for giving proper opportunity to assessee as addition is made because of non-submission of details by assessee - YES : ITAT

- Assessee's appeal allowed: JAIPUR ITAT

2022-TIOL-561-ITAT-CHD

Arjun Yadav And Company Vs DCIT

Whether since amendment brought in by Finance Act, 2021 apply w.e.f. AY 2021 - 22, employees' contribution to ESI and PF deposited before due date of filing of return can be allowed - YES : ITAT

- Assessee's appeal allowed: CHANDIGARH ITAT

2022-TIOL-560-ITAT-DEL

Alok Kumar Kapoor Vs DCIT

Whether time limit for investment of LTCA is 6 months from date of transfer and even if such investment falls under two FYs, benefit of investment of Rs. 50 Lakhs individually in each FY cannot be denied - YES : ITAT

- Assessee's appeal allowed: DELHI ITAT

VAT - Amount charged by hotel from customers in name of service charge, is liable to be included in its taxable turnover: HC

2022-TIOL-797-HC-ALL-VAT

ITC Hotel Ltd Vs Commissioner of Trade Tax

Whether amount charged by hotel from customers in name of service charge, is liable to be included in its taxable turnover - YES: HC

- Assessee's revision dismissed: ALLAHABAD HIGH COURT