JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT CIRCLE-4, AGRA

In the result the appeal of the assessee is allowed and the appeal

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)

VII deals in finance, accounts and audit of the authority as per the norms issued by the State Government. I may be allowed to read the whole chapter:- 12 Section 29 provides conferment of other powers on the authority after a master plan or zonal development plan has come into operation u/s 12 of the UPUPD Act. 13 Section

RAKESH AGARWAL ,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA

In the result, both the appeals of the assessee are allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

TDS. The Assessee further requested for valuation of the property by Valuation Officer, contesting that the Circle Rate did not reflect the Fair Market Value (hereinafter referred to as ‘FMV’). Thereafter, a reference was made to the Technical Unit by the AO, vide the letter dated 17-03-2022, by NFAC, for assistance in valuation and the District Valuation Officer

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

TDS having been deducted during the year, the expenditure is allowable u/s 40(a). The disallowance is wholly illegal. The same may kindly be directed to be deleted. (12) Pause Ld.CIT (Appeal) has erred in law and on facts in confirming the addition Rs 46, 78, 719/- in respect of non inclusion of other receipt under infrastructure fund. The Ld.CIT