2022-TIOL-1512-ITAT-DEL
ACIT Vs Spentex Industries Ltd
Whether if moratium u/s 14 IBC declared, it bars any proceedings against the assessee before any authority - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2022-TIOL-1511-ITAT-DEL
Exxonmobil Catalysis And Licensing LLC Vs DCIT
Whether as per Rule 37BA, TDS credit has to be granted in the year in which the corresponding income is taxable - YES: ITAT
- Appeal allowed: DELHI ITAT
2022-TIOL-1510-ITAT-DEL
Lal Mahal Ltd Vs DCIT
Whether the appeal of the assessee be dismissed incase when assessee does not have much to say in defence - YES: ITAT
- Assessee's appeals dismissed: DELHI ITAT
2022-TIOL-1509-ITAT-DEL
Sanjiv Kumar Mittal Vs Pr.CIT
Whether Section 68 be invoked in cases where Assessee has owned up and surrendered the amount of investment in firm as its investment and contribution - NO: ITAT Whether where scope of scrutiny is limited to issues raised, the revisional authority is entitled u/s. 263 of the Act to examine issues not specified in the limited scrutiny assessment - NO: ITAT
- Assessee's appeal allowed: DELHI ITAT
