2023-TIOL-50-ITAT-DEL
Radisson Hospitality Marketing (India) Pvt Ltd Vs ACIT
Whether by merely entering into agreement of user of asset, a License may be created in favour of user, however, that does not vest user with interest of any nature akin to owner for purpose of Section 32(1) - YES: ITAT
- Assessee's appeal dismissed: DELHI ITAT
2023-TIOL-49-ITAT-MUM
Rupesh Bahilal Sharma Vs ITO
Whether AO erred in making an addition u/s 69 in a case where all the transactions are duly reflected in the accounts made by the assessee - YES: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2023-TIOL-48-ITAT-MUM
Jalaram Builders And Developers Vs ITO
Whether CIT (A) erred in holding that as per Section 194-IA, Appellant was required to deduct tax at source u/s 194I-A from the compensation for temporary alternative accommodation paid to the society members and that since there was no such deduction, the impugned disallowance was justified - YES: ITAT Whether the amount paid in nature of alternative compensation can be treated as rent - NO: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2023-TIOL-47-ITAT-KOL
Sage Agro Suppliers Pvt Ltd Vs ITO
Whether provisions of Section 68 are attracted in cases where assessee has miserably failed to source of alleged cash credit - YES:ITAT
- Assessee's appeal dismisssed: KOLKATA ITAT
2023-TIOL-46-ITAT-RAJKOT
Anandkumar Mansukhlal Changela Vs ITO
Whether any addition made because of legal fiction created under the Act i.e. to say addition made under section 50C of the Act will amount furnishing inaccurate particular of income - NO: ITAT
- Assessee's appeal allowed: RAJKOT ITAT
