ITAT Allahabad Judgments — October 2021

The Tribunal dismissed the ground related to the loss on sale of vehicles as the assessee conceded it was not legally tenable. For the rent paid to the director, the Tribunal found that the CIT(A) did not comply with principles of natural justice and remanded the matter for fresh adjudication.

The Tribunal condoned the delay in filing the appeals. For the rebate expenses, the matter was remitted back to the Assessing Officer for fresh adjudication due to insufficient evidence to conclusively determine their nature and compliance with TDS provisions.

The Tribunal condoned the delay in filing the appeals. For the rebate expenses, the matter was remitted back to the Assessing Officer for fresh adjudication due to insufficient evidence to conclusively determine their nature and compliance with TDS provisions.

The Tribunal condoned the delay in filing the appeals. For the rebate expenses, the matter was remitted back to the Assessing Officer for fresh adjudication due to insufficient evidence to conclusively determine their nature and compliance with TDS provisions.