2022-TIOL-1029-ITAT-DEL
ACIT Vs N M Agro Pvt Ltd
Whether search assessment is valid where no material incriminating the assessee is found in course of search proceedings - NO: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2022-TIOL-1028-ITAT-DEL
DCIT Vs Haldiram Snacks Pvt Ltd
Whether additional depreciation if claimed @ 10% in one year, being asset installed and put to use for purposes of business for period of less than 180 days, then balance 10% of additional depreciation can be claimed in succeeding year - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2022-TIOL-1027-ITAT-DEL
Addl.CIT Vs Gaursons Realty Pvt Ltd
Whether interest free funds and advances and share capital given to sister concerns for business purposes, cannot be disallowed u/s 36(1)(iii) - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
