2022-TIOL-1094-ITAT-DEL

ACIT Vs Pawan Kansal

Whether additions can be made by Revenue if there is no new incriminating material against assessee supporting addition after completion of assessment - NO: ITAT

- Revenue's appeal dismissed: DELHI ITAT

2022-TIOL-1093-ITAT-CHD

Punjab Institute of Medical Sciences Vs CIT

Whether intention of charitable society to operationalize hospital through PPP Mode clearly shows motive behind spending long period for construction of building for medical college, and is clearly not for charitable purpose - YES: ITAT Whether commercial transaction by way of funding medical projects in Government hospitals, does not amount to 'charitable activity' - YES: ITAT

- Assessee's appeal dismissed: CHANDIGARH ITAT

2022-TIOL-1092-ITAT-AHM

Miten Patel HUF Vs ITO

Whether addition can be made u/s 69C on account of unverifiable elements involved in direct expenses claimed by assessee, if there is failure on his part to furnish documents to substantiate his claim for said expenses - YES: ITAT

- Assessee's appeal dismissed: AHMEDABAD ITAT