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)

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

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

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

58,630/-. Case was selected for scrutiny under ‘CASS’, which got culminated into Assessment order dated 2012-13 passed under section 144 of the I.T. Act by applying N.P rate of 12% on gross receipts of Rs. 27,72,26,469/-which worked out to Rs.2,84,61,888/- which was reduced 4 I.T.A No. 306/Agra/2017 I.T.A No. 296/Agra/2017

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

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

58,630/-. Case was selected for scrutiny under ‘CASS’, which got culminated into Assessment order dated 2012-13 passed under section 144 of the I.T. Act by applying N.P rate of 12% on gross receipts of Rs. 27,72,26,469/-which worked out to Rs.2,84,61,888/- which was reduced 4 I.T.A No. 306/Agra/2017 I.T.A No. 296/Agra/2017

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

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

58 SOT 122 (Alld. Tribunal) 7. It was further submitted by the ld. AR that for the assessment year 2012-13, the ld. CIT(A) in the identical facts, despite decline in GP, had accepted the GP rate of 8.41%. He has drawn our attention to the table reproduced in paragraph 6.7 of the written submissions to the following effect