2023-TIOL-1455-ITAT-MUM

Humuza Consultants Vs CIT

Whether it is fit case for remand where the additional evidence furnished by the Assessee was not considered by the CIT(A) before disallowing the exemption being claimed - YES: ITAT

- Case remanded: MUMBAI ITAT

2023-TIOL-1454-ITAT-MUM

ACIT Vs BBH Communications India Pvt Ltd

Whether addition made by AO was justified when assessee has provided all explanantion/reconcilliation to AO during assessment proceedings - NO: ITAT

- Revenue's appeal dismissed: MUMBAI ITAT

2023-TIOL-1453-ITAT-DEL

Honda India Power Products Ltd Vs DCIT

Whether it is fit case for remand where additions have been framed solely because of mismatch between Tax Audit Report and Income Tax Return, and where assessee too has not filed relevant pages of the Tax Audit Report - YES: ITAT

- Case remanded: DELHI ITAT

2023-TIOL-1452-ITAT-DEL

ACIT Vs Dwarika Balaji

Whether CIT(A) was justified in granting relief on the whole amount by basing this finding solely on the observations of the high pitched scrutiny assessment committee without noticing the fact the provision for development expenses relatable to plot sold during the year was actually charged to the profit earned during the year - NO: ITAT

- Revenue's appeal partly allowed: DELHI ITAT

2023-TIOL-1451-ITAT-BANG

G Y Prakash Vs ITO

Whether it is fit case for remand where AO is required to examine whether the export turnover has been disclosed in the bank statement in the status of individual - YES: ITAT

- Case remanded: BANGALORE ITAT