2023-TIOL-1406-ITAT-DEL
DCIT Vs Hometrail Buildtech Pvt Ltd
Whether valuation of an unquoted equity share be determined at the option of the assessee as per either NAV Method or as per DCF Method - YES: ITAT
- Revenue's appeal dismissed: DELHI ITAT
2023-TIOL-1405-ITAT-DEL
Amrit Banaspati Company Ltd Vs DCIT
Whether government subsidy, an incentive, should not be reduced from the cost of asset for the purpose of granting depreciation - YES: ITAT
- Assessee's appeal allowed: DELHI ITAT
2023-TIOL-1404-ITAT-PUNE
Anil Prabahkar Korgaonkar (HUF) Vs ACIT
Whether provisions of section 15BBE is applicable in cases where assesse's additional income was derived from the main business carried on by the assessee and te same has been approved by AO - NO: ITAT
- Assessee's appeal allowed: PUNE ITAT
2023-TIOL-1403-ITAT-AHM
Indo Colchem Pvt Ltd Vs ACIT
Whether AO has power to review his assessment order on basis of change of opinion - NO: ITAT
- Assessee's appeal allowed: AHMEDABAD ITAT
2023-TIOL-1402-ITAT-INDORE
Bhopal Diocesan Trust Vs CIT
Whether CIT(E) erred in rejecting the application for registration u/s 12AA and approval u/s 80G(5) without considering the overall objects of the assesse trust - YES: ITAT
- Assessee's appeal allowed: INDORE ITAT
