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)

TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014

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

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)

TDS)[2010] 329 ITR 404 Kerala HC [ Page No. 48 ]  Andhra Pradesh State Seed Certification Agency vs CCIT[2012]28 Taxmann.com 288(AP) [ Page No. 50 ]  Himachal Pradesh Environment Protection &Pollution Control Board Vs CIT[2010] 42 SOT 343(Chd) [ Page No. 57 ]  Entertainment Society of Goa vs CIT [2013] 34 Taxman.com 210 (Panji) [ Page No. 61 ] & 355/Agra/2014

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

7. 09/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS13308B A.Y.2013-14 India, Branch- Gwalior SCAB Bada, Gwalior 8-9 10 & 11 / State Bank of ITO (TDS), AAACS8577K City Center, BPLS09996A Ag/2018 India, Branch- Gwalior A.Y.2013-14 Naya Bazar, Gwalior 10. 16/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11935A A.Y.2013-14 India, Branch- Gwalior Gata, Distt. Bhind. 11. 17/Ag/2018 State

STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

7. 09/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS13308B A.Y.2013-14 India, Branch- Gwalior SCAB Bada, Gwalior 8-9 10 & 11 / State Bank of ITO (TDS), AAACS8577K City Center, BPLS09996A Ag/2018 India, Branch- Gwalior A.Y.2013-14 Naya Bazar, Gwalior 10. 16/Ag/2018 State Bank of ITO (TDS), AAACS8577K City Center, BPLS11935A A.Y.2013-14 India, Branch- Gwalior Gata, Distt. Bhind. 11. 17/Ag/2018 State

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

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

7) Because Ld.CIT (Appeal) has erred in law and on facts in confirming addition of Rs 31,60,94,320/-in respect of alleged recoveries under liabilities in balance sheet. The Ld.CIT (Appeal) failed to appreciate necessary evidence together with explanation and has on arbitrary and hypothetical considerations confirmed an estimated sale and profit thereon. He failed to appreciate that

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

94,40.000 pertaining to the year on account of maturity is the income for the impugned year ie. A.Y. 2023-24. Since the 8% Non-Cumulative RBI Bond also matured during the year and the appellant did not receive the interest of Rs. 1,44,000 for the A.Y. 2019-20 the same was adjustment from the interest on maturity

GIRDHARI LAL KEDAR NATH SINGHAL,AGRA vs. THE INCOME TAX OFFICER 1(1)(1), AGRA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.Rifaur Rahmangirdhari Lal Kedar Nath Singhal, Vs. Ito 1 (1)(1), Ff – 1, Bhagwati Complex, Agra. M.G. Road, Opp. Shah Cinema, Agra – 282 002 (Uttar Pradesh). (Pan : Aacfg5458N) (Appellant) (Respondent) Assessee By : Shri Naveen Garg, Advocate Revenue By : Shri Anil Kumar, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 03.09.2025

94,875/-. The books of account were also audited under section 44AB of the Act. He further observed that in the immediate preceding AYs 2015-16 and 2016-17, the assessee has declared the income under the provisions of section 44AD of the Act i.e. net profit to tax @ 8% of the gross receipt. Accordingly, notices were issued

ACIT CIRCLE-2, GWALIOR vs. SHARMA & ASSOCIATES FIRETECH PVT LTD, GWALIOR

In the result, we do not find any error as the assessee has failed to establish the

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

94,262/-. The assessing officer had asked the assessee to furnish the details of sundry creditors indicating the name, address, PAN No., the amount of credit/liability, duration of credit/liability, nature of transaction given rise to credit/liability et cetera. 3.1 In response to the question I raised by the assessing officer the assessee had filed various replies including their reply dated

A.C.I.T., CIRCLE-4(1), AGRA vs. DR. ANIL KUMAR VERMA, AGRA

In the result, the appeal of the Revenue is dismissed and the C

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaa.Y. :2009-10

7-8. According to him, donation of Rs. 93,67,242/- made by the assessee to Shri Sai Ram Charitable Trust is not for business purpose and is out of the transfer of borrowed funds. Assessee submitted that assessee has own capital of Rs. 61,94,824/- and also interest free loan and no interest can be disallowed. However