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Week No.
14
Week Duration
Sat, 03/04/2021 - 12:00 - Fri, 09/04/2021 - 12:00
Rulings
ITAT: Extends stay for Microsoft India; Considers payment of more than 50% demand
ITAT: Grants Sec.54F benefit to assessee despite non-deposit in Capital Gains Account Scheme
ITAT: Addition for alleged 'bogus LTCG' based on only investigation wing report without corroborative evidence, unsustainable
HC: Upholds reassessment for failure to fully disclose material facts related to investment in shares
HC: Interest chargeability issue covered under CBDT-circular fixing monetary limit for departmental appeal; Dismisses Revenue's appeal
HC: Trial production machinery kept in 'ready to use' condition, eligible for depreciation
HC: Interest-free loan to sister concerns with similar objects, not violative of Sec. 13(1)(d); Allows Sec.11 exemption
ITAT: CIT(A) to address objections against filing appeal electronically; Sets aside order rejecting appeal in paper form
ITAT: Disallows addition of new source of Income by CIT(A)
ITAT: Confirms CIT(A)'s income enhancement based on 'source of income' not considered by Revenue during reassessment
Rate:

14 - 2021

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