2023-TIOL-1366-ITAT-DEL
DCIT Vs UK India Business Council India Pvt Ltd
Whether Facility Management Charges would be allowed to assessee - YES : ITAT
- Case remanded: DELHI ITAT
2023-TIOL-1365-ITAT-DEL
DCIT Vs Gun Nidhi Dalmia
Whether as assessee has furnished supporting documentary evidences to establish on record that it has incurred expenditure in connection with transfer of shares, such claim of the assessee cannot be rejected on conjectures and surmises - YES : ITAT
- Revenue's appeals dismissed: DELHI ITAT
2023-TIOL-1364-ITAT-MUM
Trafigura Global Services Pvt Ltd Vs Pr.CIT
Whether the assessment order passed by the A.O. for the purpose of verifying the limited issue related to the expenditure claimed by the assessee is to be considered as erroneous insofar as it is prejudicial to the interest of the Revenue - NO: ITAT
- Assessee's appeal allowed: MUMBAI ITAT
2023-TIOL-1363-ITAT-KOL
Saraswati Gupta Vs ITO
Whether penalty u/s 271A of the Act is leviable in a case when assessee maintains books of account as provided under section 44AA of the Act NO : ITAT
- Assessee's appeals dismissed: KOLKATA ITAT
2023-TIOL-1362-ITAT-MAD
Raghupathy Srivatsa Ravikumar Vs ITO
Whether CIT(A) was justified in sustaining the additions made towards cash deposists u.s 69 r.w.s. 115BBE when assessee erred in satisfactorily explaining the source of cash deposits - YES: ITAT
- Assessee's appeal dismissed: CHENNAI ITAT
