2023-TIOL-684-ITAT-CHD
DCIT Vs Goyal Automotive Pvt Ltd
Whether by virtue of CBDT's Circular No. 17/2019 , dated 8th August, 2019 Revenue's appeal having tax effect not exceeding Rs. 5O Lakhs should be dismissed - YES : ITAT
- Revenue's appeal dismissed: CHANDIGARH ITAT
2023-TIOL-683-ITAT-INDORE
Idea Cellular Ltd Vs JCIT
Whether no penalty for failure to deduct tax in respect of discount/commission can be imposed as belief of assessee is one of possible view which clearly established genuine and bona fide decision of not to deduct tax u/s 194H - YES : ITAT
- Assessee's appeal allowed: INDORE ITAT
2023-TIOL-682-ITAT-AHM
Kartavya Womens And Child Development Trust Vs CIT
On appeal, the Tribunal remands the matter to the CIT(E) for reconsideration of the assessee's application for registration, in interests of justice.
- Case remanded: AHMEDABAD ITAT
