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2022-TIOL-NEWS-146 Part 2 | June 23 2022
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TIOL AWARDS

 
INCOME TAX

2022-TIOL-650-ITAT-AHM

Harish P Shah Vs ITO

Whether revisionary jurisdiction u/s 263 initiated upon failure of assessee to substantiate his claim, leading to prejudice of Revenue's interest, calls for no interference - YES: ITAT

- Assessee's appeal dismissed: AHMEDABAD ITAT

2022-TIOL-649-ITAT-AHM

Bajaj Foods Ltd Vs ITO

Whether if sufficient own interest free funds are available, presumption is that funds used for making interest free advances calling for no disallowance of interest - YES : ITAT

- Matter remanded: AHMEDABAD ITAT

2022-TIOL-648-ITAT-AHM

Johnson Controls Hitachi Air Conditioning India Ltd Vs DCIT

Whether it is sine qua non for AO to provide opportunity of being heard to assessee before denying relief sought by assessee in rectification application - YES: ITAT

- Assessee's appeal partly allowed: AHMEDABAD ITAT

 

 

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NEWS FLASH

Nike decides to permanently migrate out of Russia

Zelensky castigates Israel for declining to impose sanctions on Russia

Exports of engineering goods peak close to USD 10 bn in May month

Australia welcomes thawing of diplomatic relations with China; asks for removal of trade sanctions

 
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