JHASI DEVELOPMENT AUTHORITY,JHANSI vs. DY. C.I.T., 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)

Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of advancement of any other object of general public utility and that exception is limited to activities in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business

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

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

Section 10(23C) on the requirement that a college must maintain the status- quo, as it were, in regard to its knowledge based infrastructure. Nor for that matter is an educational institution prohibited from upgrading its infrastructure on educational facilities save on the pain of losing the benefit of the exemption under Section 10(23C). Imposing such a condition which

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

section 139(1) of the Act and 2 I.T.A No.313/Agra/2014 ASSESSMENT YEAR: 2010-11 the AO has further added an amount of Rs.7,05,147/- being the amount debited by the assessee on account of insurance keymen persons in the profit and loss account by observing that it is not being used for business purpose and disallowed

AARA AGRO PVT. LTD.,AGRA vs. DY.CIT., CIRCLE-2(1)(1), AGRA

The appeal is allowed for statistical purposes

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meenalt.A No. 54/Agr/2021 (Assessment Year: 2018-19) Vs. Cit Circle-2 (1)(1) Agra Agro Private Limited Agra U.P. Anjana Cinema, 3/2 D.M.G. Road Agra U.P. 282007 Pan: Aagca8595F (Revenue) (Assessee)

15 LT.A No. 54/AGR/2021| In the case of Subhash Malik (supra) the facts of the case were that the 10. Assessment orderunder section 144 was passed by the ITO by an order dated 5- 3-2002. The assessee filed an appeal on 08.04.2002 before the Commissioner (Appeals). The said appeal was dismissed by the Commissioner (Appeals) by an order dated

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

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**

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 | Welfare | Cash payment | 11,000 | Paid to School for fee five children

JAWAHAR LAL AGARWAL,AGRA vs. I.T.O., WARD-4(2), AGRA

In the result, the appeal is allowed

Bench: Shri A. D. Jain

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year)” 10. Now, as per section 147 of the Act, the AO may assess or reassess any income escaping assessment, if he has reasons to believe such escapement

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

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

10 best judgment assessment—Before CIT (A), assessee submitted that his total income was not exceeding 4 percent in preceding year when turnover was low and that high percent of net profit in AY 2006-07 was not possible when turnover was high— Assessee submitted that nature of business was such that they had to face lot of practical difficulties

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

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 liability of interest 6. under section 234B of the ‘Act’. 7. BECAUSE, while making and sustaining the assessment the ‘AO’ and ‘CIT(A)’ has made various observations which are contrary to facts on records. ITA 314/Agr/2015 3 8. BECAUSE, assessment

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 as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

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 as well as interest paid on borrowings are deemed to have been already given full effect to and no further deduction under these sections is allowable to the assessee. In view of the foregoing expressed provisions of section 44AD, this ground of the assessee is hereby rejected. 6. Ground No. 7(b) relates to treatment of interest income

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

depreciation and interest paid. Thus, ground of appeal No.1 to 4 is partly allowed. 11. Vide Ground of Appeal No. 5, assessee has challenged the action of the Ld. CIT(A) in sustaining addition of Rs.3,00,00,000/- under section 68 of the Act. The laerned Assessing officer has made the addition on account of his finding that

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

10. Next query raised by the ld CIT(E) is with regard to calling for details of facilities available in the hospital together with rate charged thereon, which were duly provided by the assessee. The ld CIT(E) had stated in page 9 of his order that no comments are required in this regard, which shows he was duly satisfied

M/S GINNI FILAMENTS LTD.,MATHURA vs. A.C.I.T., RANGE-3, MATHURA

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

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

15 incompleteness of the books of account. The books of account reflect the true state of affairs of the assessee company. Under such circumstances merely because the assessee company sold its products to its sister-concern, at a price lesser than the prevalent market price on the date of sale, would not be a sufficient ground to come

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

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

Depreciation 29,159.30 To Electricity Expenses 18,360.00 To General Expenses 13,350.00 To Goods Expenses 67,027.00 To Labour Expenses 40,200.00 To Legal Expenses 8,000.00 To Misc Expenses 378.40 To Printing & Stationery 14,804.00 To Rent 90,000.00 To Round off 30.87 To Salary 1,82,400.00 To Sales promotion 23,450.00 To Shop Expenses

M/S UMA GLASS WORKS ,FIROZABAD vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

10. The Ld. Counsel Shri Ranjan Chopra appearing for the assessee submits that the addition of net profit of Rs.19,90,13,470/- made by the Assessing Officer while completing the assessment U/s 143(3) r.w.s 147 is based on stock summary taken from hard disk impounded during survey and the alleged net profit is the resultant

M/S UMA GLASS WORKS,AGRA vs. PR.CIT.-1, AGRA

In the result, both the appeals of the assessee for AYs 2014-15 and

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.17 & 18/Agra/2021 िनधा"रणवष"/Assessment Years:2014-15 & 2015-16 बनाम M/S Uma Glass Works Pcit, 22, Near Industrial Estate, Vs. Agra-1, Firozabad - 283203 Uttar Pradesh.

10. The Ld. Counsel Shri Ranjan Chopra appearing for the assessee submits that the addition of net profit of Rs.19,90,13,470/- made by the Assessing Officer while completing the assessment U/s 143(3) r.w.s 147 is based on stock summary taken from hard disk impounded during survey and the alleged net profit is the resultant