ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

bogus, has not been quantified by the AO. k). It is a settled fact that even payment for purchase of Live Animals is exempt

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, ground no.1 raised by the Revenue is accordingly dismissed

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

bogus, has not been quantified by the AO. k). It is a settled fact that even payment for purchase of Live Animals is exempt

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED,, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

bogus, has not been\nquantified by the AO.\nk).\nIt is a settled fact that even payment for purchase of\nLive Animals is exempt

ACIT, CC, AGRA, AGRA vs. HMA AGRO INDUSTRIES LIMITED, AGRA

In the result, appeal filed by the assessee for AY 2019-20 is\nallowed and appeals filed by the Revenue in AYs 2021-22, 2022-23 and\n2023-24 are dismissed

bogus, has not been\nquantified by the AO.\nk). It is a settled fact that even payment for purchase of\nLive Animals is exempt

ITO EXMP, AGRA vs. HARDAYAL CHARITABLE & EDUCATIONAL TRUST, FIROZABAD

In the result, both the revenue appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

exemption cannot be allowed as the said unsecured loans were held as bogus /fictitious and unexplained cash credits. It transpires from the perusal of the impugned order, that the first appellate authority has not specifically dealt with the issue of bogus purchases

HARDAYAL CHARITABLE AND EDUCATIONAL TRUST, FIROZABAD vs. ITO (EXP) AGRA, AGRA

In the result, both the revenue appeals ITA No

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

exemption cannot be allowed as the said unsecured loans were held as bogus /fictitious and unexplained cash credits. It transpires from the perusal of the impugned order, that the first appellate authority has not specifically dealt with the issue of bogus purchases

SOMDUTT BANSAL,GWALIOR vs. INCOME T AX OFFICER, GWALIOR

In the result, the appeal of the assessee is allowed

purchase of goods has not been made and only entry has been provided on exemption basis, the AO is correct in making the addition of Rs.6,77,320/-. Hence, on the basis of above-mentioned details, the appeal is dismissed.\"\n4. Aggrieved with the above order, assessee is in appeal before us.\n5. At the time of hearing

SURESH CHANDRA SADH,NEW DELHI vs. CIRCLE 4(1)(1),, ALIGARH

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2016-17]

exempt long term capital gain the assessee has introduced unaccounted money. Thereafter, the Assessing Officer noted that shares which were sold were originally purchased @Rs.1.25 per share on 19.02.2014 when the share price of M/s Yamini Investments Company Ltd. was Rs.35 in which M/s FIDELO Power and Infrastructure Limited (hereinafter referred as FPIL) got merged with the listed company

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

purchased the property\nbut could not sale during the year under consideration.\n2. The case of the assessee was selected for scrutiny and specific issue relating to 'High liabilities\nin the form of 250 Loan creditors' was pointed out by Ld. AO which amounts to Rs. 17,02,25,505/-\n3. The assessee during the course of assessment proceedings filed