ITAT Rajkot Judgments — August 2021

The Tribunal held that pest control services are covered under Section 194C of the Income Tax Act. The CIT(A)'s order was found to be detailed and reasoned, requiring no interference.

The Tribunal allowed the assessee's application to withdraw the appeal. This was in accordance with the provisions of the Vivad se Vishwas Scheme, 2020.

The Tribunal considered the assessee's submission and application for withdrawal. Citing provisions of the Vivad se Vishwas Scheme, the Tribunal allowed the withdrawal of the appeal.

The Tribunal held that the CIT(A) had passed a detailed and reasoned order. Since the assessee had already disallowed an amount greater than what the AO had calculated under Section 14A, no further disallowance was warranted.

The Tribunal held that the assessee should be given the benefit of TDS credit if it is duly remitted by the deductor and supported by TDS certificates, even if not claimed in the original return due to non-reflection in Form 26AS. The matter was remanded to the Assessing Officer for verification.

The Tribunal confirmed the CIT(A)'s deletion of additions related to telephone expenses, office expenses, Section 80G deduction, interest income, and the fall in gross profit. The Tribunal also upheld the CIT(A)'s restriction of personal use of vehicle expenses. The appeal by the Revenue was dismissed.

The Tribunal allowed the assessee's request to withdraw the appeals, referencing provisions of the Vivad se Vishwas Scheme, 2020. The assessee was granted liberty to file miscellaneous applications if any issues remained unresolved under the scheme.

The Tribunal allowed the assessees' request to withdraw their appeals, as their applications under the Vivad se Vishwas Scheme were approved. The withdrawal was in accordance with the provisions of the scheme.

The Tribunal allowed the assessees' request to withdraw their appeals as their applications under the Vivad se Vishwas Scheme, 2020, were approved. The appeals were dismissed as withdrawn.