2023-TIOL-120-ITAT-MUM
Mumtaz Abdul Aziz Vs ITO
Whether a person who is paying interest on housing loan can be considered as the owner of the property - NO: ITAT
- Assessee's appeal dismissed: MUMBAI ITAT
2023-TIOL-119-ITAT-DEL
Savleen Kaur Vs ITO
Whether employees' contribution deposited after respective due date cannot be allowed as deduction applicable in the case of an assessment farmed u/s 143(3), is equally applicable for the intimation framed u/s 143(1) of the Act - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2023-TIOL-118-ITAT-DEL
Ashrat Ali Vs Pr.CIT
Whether PCIT rightly passed order u/s 263 as failure of AO to examine bank statement in correct perspective had led to under assessment of income - YES : ITAT
- Assessee's appeal dismissed: DELHI ITAT
2023-TIOL-117-ITAT-AHM
ITO Vs Eminent Infracon Pvt Ltd
Whether where taxes are shown to have been paid by the payee, disallowance u/s 40(a)(ia) of the Act called for in the hands of the payer for default in taxes deduction at source is payable- NO: ITAT
- Revenue's appeal dismissed: AHMEDABAD ITAT
