The AO added excise duty and sales tax to the total turnover while excluding lease rent and other incomes, categorizing them as “Income from Other Sources” rather than “Business Income”.
ITAT Ahmedabad held that CIT(A) dismissed the appeal due to non-compliance of the opportunities granted to the assessee. Accordingly, cost of Rs. 10,000 imposed on the assessee and matter remanded back to CIT(A).
ITAT Ahmedabad held that registration to trust under section 12AB of the Income Tax Act granted since assessee demonstrated that exemption under section 11 of the Income Tax Act is not claimed. Accordingly, appeal allowed.
As a result, assessee was required to deduct TDS on payments made to Bemo. AO invoked Section 40(a)(i) for non-deduction of tax on Rs. 12,69,79,006, disallowing the deduction.
ITAT Ahmedabad remands case to CIT(E) for fresh hearing, citing lack of natural justice in ex-parte order on Masani Meldi Sadhana Foundation’s registration appeal.
ITAT Ahmedabad dismisses Comprehensive Blood And Cancer Care Foundation’s appeal as infructuous after filing a fresh Section 80G application per CBDT guidelines.
ITAT Ahmedabad orders the CIT to reconsider a Trust’s 80G registration application, despite clerical errors and delays, for fair adjudication.
ITAT remands the case to CIT for re-examination due to insufficient notice for hearing in Bai Ruxmani case, allowing due opportunity for appeal.
ITAT Ahmedabad held that addition of all the cash deposits as unexplained income without giving credit for the withdrawal not justified. Accordingly, matter restored back to the file of AO for de novo consideration.
ITAT Ahmedabad uphold the CIT(A) order restricting TDS credit in proportion of income returned to tax. Accordingly, appeal of the assessee dismissed. TDS credit was restricted to the tune of TDS pertaining to the income returned to tax in the impugned year and the balance credit was accordingly disallowed.
