2023-TIOL-251-ITAT-MUM
DCIT Vs Maneesh Pharmaceuticals Ltd
Whether issuance of notice u/s 274 is statutory requirement before passing penalty order u/s 271(1)(c) - YES: ITAT
- Revenue's appeal partly allowed: MUMBAI ITAT
2023-TIOL-250-ITAT-MUM
DCIT Vs Guru Nanak Vidyak Society
Whether the exemption u/s 11 of the Act exceed 15% of the income so accumulated - NO: ITAT
- Revenue's appeal partly allowed: MUMBAI ITAT
2023-TIOL-249-ITAT-MUM
DCIT Vs UPL DJAI Power Ltd
Whether assessment order passed in the name of the non est company is invalid - YES: ITAT
- Revenue's appeal dismissed: MUMBAI ITAT