2023-TIOL-272-ITAT-DEL
Sobhi Lal Saini Vs ACIT
Whether the land which is situated in municipality with a population more than 10,000 would that be ann 'agricultural land' for the purposes of Section 10(37) r.w 2(14) of the Act - YES: ITAT
- Assessee's appeal dismissed: DELHI ITAT
2023-TIOL-271-ITAT-PUNE
Khandesh Builders Ltd Vs DCIT
Whether the provisions of section 194A are applicable in case where no interest is credited to the account of the parties nor was paid during the previous year relevant to the assessment year under consideration - NO: ITAT
- Assessee's appeal allowed: PUNE ITAT
2023-TIOL-270-ITAT-AHM
DCIT Vs Akash Foundation
Whether in unabated assessments, in the absence of any incriminating material, no addition under Section 153A/C could be made - YES: ITAT
- Revenue's appeal dismissed: AHMEDABAD ITAT
2023-TIOL-269-ITAT-RAJKOT
Rajesh Rasiklal Soni Vs ITO
Whether share of assessee's investment in property cannot be added to his income as unexplained solely on basis of his statement recorded during survey, if documents produced by assessee evidencing actual investment made by him in property is not fake - YES: ITAT
- Assessee's appeal allowed: RAJKOT ITAT
