2022-TIOL-1379-ITAT-PUNE
Shyamjibhai Shivjibhai Shah Vs ITO
Whether failure to prove the authentication of documents lead to affirmation of impugned addition - YES: ITAT
- Appeal partly allowed: PUNE ITAT
2022-TIOL-1378-ITAT-PUNE
Ratnagiri District Central Cooperative Bank Ltd Vs ACIT
Whether misplacing of the impugned order due to shifting of offices without any evidence constitute a valid reasion for delay - NO: ITAT
- Appeal dismissed: PUNE ITAT
2022-TIOL-1377-ITAT-MUM
Jyoti R Raut Vs DCIT
Whether Section 68 is applicable in cases where no cash or cheque, but gift in kind, has been recieved by assessee as a gift - NO: ITAT
- Appeal allowed: MUMBAI ITAT
2022-TIOL-1376-ITAT-CHD
Tejinder Singh Vs DCIT
Whether the CIT (A) erred in law by disallowing depreciation, interest on loan, repairs and maintenance expenses, and insurance expenses when the motive of in curring such expenditure was directly relatable to earning income falling under 'income from other sources' - YES: ITAT
- Appeal allowed: CHANDIGARH ITAT