ABHILASHA CONSTRUCTION,JHANSI vs. JCIT RANGE-6 , JHANSI

In the result appeal filed by the assessee is allowed

Depreciation and deductions under section 40(b) of the Act even after application of profit rate. BECAUSE, the ‘appellant’ denies

ACIT CIRCLE-3, MATHURA vs. SHOBHA RAM SHARMA CONTRACTOR, MATHURA

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

deduction such as depreciation and interest paid. Thus, ground of appeal No.1 to 4 are partly allowed. 13. The revenue

ACIT CIRCLE-3, MATHURA vs. SHOBHA RAM SHARMA CONTRACTOR, MATHURA

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

deduction such as depreciation and interest paid. Thus, ground of appeal No.1 to 4 are partly allowed. 13. The revenue

SHRI OM PRAKASH SINGH,MATHURA vs. ACIT CIRCLE-3, AGRA

In the result appeal is partly allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

deduction such as depreciation and interest paid. Thus, ground of appeal No.1 to 4 is partly allowed. 11. Vide Ground

RISHAV SHELTERS P LTD,AGRA vs. JCIT RANGE-4 , AGRA

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

deducted 6633121 3939925 Director Remuneration 672000 500600 Depreciation 496897 221314 TOTAL 336072918.3 188946292.7 NET PROFIT 14051029.67 11936562.3 M/s Rishav Shelters

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation, interest paid to bank and third parties borrowings. But once the books of accounts are rejected and income is estimated at 8% of gross receipts by drawing parallel from section 44AD, then in tune with the provisions of this section, all the deductions

MR. PRAMOD KUMAR KHANDELWAL,AGRA vs. DY.C.I.T.-1, AGRA

The appeals of the assessee are allowed in the terms indicated

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation, interest paid to bank and third parties borrowings. But once the books of accounts are rejected and income is estimated at 8% of gross receipts by drawing parallel from section 44AD, then in tune with the provisions of this section, all the deductions

SANTLAL INDUSTRIES LIMITED,MAINPURI vs. WARD 2(1)(2) AGRA, AGRA

In the result, the appeal is allowed for statistical purposes

Bench: :Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2018-19

deduction claimed amounting to Rs.4,11,91,807/- after setting off of unabsorbed depreciation, made by the Assessing Officer vide

RAVI KUMAR AGARWAL, HUF,AGRA vs. I.T.O.-2(4), AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain

depreciation. 5. Because without prejudice to the grounds as taken above the statutory deduction should have been allowed from the income

PRATIYOGITA DARPAN,AGRA vs. ACIT CIRCLE-1(1)(1), AGRA

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Sudanshu Srivastav & Dr. Mitha Lal Meena

deduction besides a disallowance of Rs. 2,68,780/- in respect of claim of the depreciation on the car. 3. In appeal

M/S MISS HILL EDUCATION SOCIETY,GWALIOR vs. ACIT CIRCLE-1, GWALIOR

In the result, the appeal is allowed

Bench: Shri A. D. Jain

depreciation which was allowed by the AO, as a result of which, income was re-computed at Rs.22,34,510/- in place of Rs.40,18,771/-. Against the assessment, the appeal was filed before the CIT(A), which appeal got dismissed. I.T.A No. 90/Agra/2016 3 3.1 In reply to the Show Cause Notice issued by the AO, the appellant

M/S SHIVHARE ROADLINES,GWALIOR vs. JT. C.I.T., RANGE-2, GWALIOR

In the result, the appeal is partly allowed

Bench: Shri C.M. Garg & Dr. Mitha Lal Meena

depreciation at 30% is allowed to the appellant and accordingly, this ground of appeal is allowed. 7. With regard to the next ground of appeal, it is seen that during the course of the assessment proceedings, the Ld. A.O. has disallowed Rs.37,19,883/- u/s 43B of the Act as service tax liability unpaid before the due date of filling

DY C.I.T.-3, MATHURA vs. M/S KOSHDA BUILDCON PVT. LTD., MATHURA

In the result, this appeal filed by the Revenue stands allowed for

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2014-15]

Depreciation 13,23,232/- viii. Finance charges (interest etc.) 4,08,98,375/- ix. Salary (Construction) 33,48,498/- Total 5,17,61,420/- Above mentioned expenses may not be allowed as the same is treated to be included in estimated cost of the project, no further revenue expenses (above expenses) may be allowed. 4. However, vide its reply dated

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

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

depreciation thereon is wholly illegal. The addition is wholly illegal which may kindly be directed to be deleted. 28. Because the Ld. CIT(A) erred, both in law and on facts, in sustaining the addition of Rs 5,91,907/- out of Rs 17,57,752/- made by the assessing officer under the head "expenditure overstated". The supporting evidence

MODERN AGENCIES,JHANSI vs. ACIT CIRCLE-6, JHANSI

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

deduction of 7.5% on account of dead stock ignoring the facts that, i) neither any such claim was made by the assessee at the time of recording of his statement during survey nor any evidence has been produced before the CIT(A) that there was any dead stocks, and ii) in past, the assessee has never claimed any dead stocks

DCIT CIRCLE 1(1), GWALIOR vs. SWASTIK ROADLINES P LTD, GWALIOR

In the result, the appeal of Revenue is treated as partly allowed for

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

depreciation." 6. "Whether on the facts and in the circumstances of the case, the order of the Ld. CIT(A) is perverse to the facts." 7. "Any other ground that may be adduced at the time of hearing." 2. Brief facts of the case are that, the assessee is a Private Limited Company, registered under the provisions of The Companies

OMKAR MEMORIAL CHARITABLE SOCIETY ,GWALIOR vs. CIT[EXEMPTION], BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing) Omkar Memorial Vs. Cit(E), Charitable Society, Bhopal Room No. 201, Ii Floor, Reac, Bhopal (Appellant) (Respondent) Pan: Aaaa08054B Assessee By : Shri K. Sampath, Adv Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 05/02/2025 Date Of Pronouncement 27/02/2025

deduction of tax at source by the assessee. The finding given by us with regard to payment of professional charges supra shall apply to payment of incentive expenditure also. Accordingly adverse inference drawn by the ld CIT(E) on this account for rejecting the registration, in our considered opinion, cannot be upheld. 8. With regard to next query

DCIT, CENTRAL CIRCLE, AGRA, AGRA vs. ALNOOR EXPORTS, NEW DELHI

In the result, both the appeals of the revenue are dismissed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

depreciation amount of Rs. 11,775/- 2 08.11.2017 Bonus Cash payment 1,31,750 Paid to various contractors for payment of bonus to their labour. Only payment to four contractors exceeded Rs. 10,000/-. However, payment to each labour did not exceed Rs. 10,000/-. 3 15.07.2017 Labour Cash payment 11,000 Paid to School for fee five children