ABC PAPER PRODUCTS,AGRA vs. INCOME TAX OFFICER 1(1)(1) AGRA, AGRA

In the result, the appeal of the assessee is dismissed

disallowed the claim for reason that no notification\nwas issued by the Central Government in terms of section 105(3) of the Act. Therefore, only\nissue remained for our consideration is whether any notification as provided in section\n105(3) is issued by the Central Government to this effect or not.\n16.3. Section 96 of the RFCTLARR Act, 2013 provides

MONIKA RATHORE,GWALIOR vs. INCOME TAX OFFICER WARD -1, MORENA

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

Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2023-24

30, 2024 (DIN: CPC/2324/A2/418115720, Demand Reference Number: 2024202337247266003T), wherein the Foreign Tax Credit of Rs. 10,95,293 claimed under Section 90/90A of the Income Tax Act, 1961, has been denied. This denial is erroneous and contrary to the provisions of the Act. 3. That appellant has duly complied with the provisions of Section 90/90A of the Income

ACIT, CIRCLE-2(1)(1),AGRA, AGRA vs. EMCO EXPORTS, AGRA

In the result, revenue’s appeal stands dismissed

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

30, 1995 the CBDT has clarified that the tax deductor can take into consideration the effect of DTAA in respect of payment of royalties and technical fees while deducting TAS. It may also be noted that Section 195(1) is in identical terms with Section 18(3B) of the 1922 Act. In CIT Vs. Cooper Engineering

VECTUS INDUSTRIES LTD.,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

10. On merits, we find that the Learned AO had merely disallowed a particular claim of deduction under section 80IC of the Act on certain items. Hence there cannot be any levy of penalty on disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1), GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

10. On merits, we find that the Learned AO had merely disallowed a particular claim of deduction under section 80IC of the Act on certain items. Hence there cannot be any levy of penalty on disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance

VECTUS INDUSTRIES LTD.,,GWALIOR vs. DCIT/ACIT 1(1) , GWALIOR

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh(Through Virtual Hearing)

10. On merits, we find that the Learned AO had merely disallowed a particular claim of deduction under section 80IC of the Act on certain items. Hence there cannot be any levy of penalty on disallowance of a claim of deduction. Reliance in this regard is placed on the decision of Hon‟ble Supreme Court in the case of Reliance

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

Bench: : Shri Ramit Kocharassessment Year: 2016-17

section 36(1)(iii) of the Income-Tax Act, 1961 since the unsecured loans were utilized for making investment in the partnership firm from where income in the form of interest and remuneration was earned and offered for tax in the income-tax return. 4. That on the facts and in the circumstances of the case

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

In the result, the appeal of the Revenue is dismissed

disallowed interest claimed/paid in relation\nto those credits in assessment year under consideration or even in subsequent assessment\nyears, and tax at source had been deducted out of interest paid/credited to creditors,\nTribunal was justified in deleting addition made - Held, yes - Whether as there was no\nsubstance in appeal and no substantial question of law arose, appeal was liable

MAYA SHIKSHAN PASHISHAN SANSTHAN,HATHRAS vs. ASSESSING OFFICER, WARD-4(3)(4), HATHRAS

In the result, appeal is allowed for statistical purposes

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

disallowed and tax was imposed on the entire gross receipts vide order dated 31.01.2020 u/s. 143(1) of the Act. 3. Aggrieved assessee preferred an appeal before learned CIT(Appeals), who dismissed assessee’s first appeal in limine, being beyond the period of limitation as provided u/s. 249(2) of the Act. 4. This second appeal has been filed

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT, FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

30% of the tax payable on the underreported income and the other default attracting penalty at the rate of 200% of the tax payable on such income.While subsection (1) to (7) of section 270A deal with underreporting of income, sub section (8) & (9) deal with underreporting as a consequence of misreporting.This is evident from a bare perusal of the provisions

MR. TASAVVER HUSAIN,FARRUKHABAD vs. ACIT , FARRUKHABAD

In the result, appeal filed by the assessee is allowed

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

30% of the tax payable on the underreported income and the other default attracting penalty at the rate of 200% of the tax payable on such income.While subsection (1) to (7) of section 270A deal with underreporting of income, sub section (8) & (9) deal with underreporting as a consequence of misreporting.This is evident from a bare perusal of the provisions

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

SOMANI CHARITABLE TRUST,GWALIOR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GWALIOR

The appeals of the assessee stand allowed in above terms

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

disallowing expenditure u/s. 11 & 12 ofthe Act is upheld particularly because of the fact that as per section 119(2)(b) of theAct the CIT(A) is not authorized to admit application or claim of exemption which saysthat “ the Board may, if it considers it desirable or expedient so to do for avoidinggenuine hardship in any case or class

DEEPAK POPTANI,AGRA vs. J.A.O CIRCLE 1(1)(1), AGRA

In the result, assessee’s appeal is partly allowed for statistical

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2019-20

10, Kailash Vs. Assessing Officer, Vihar, Bye Pass Road, Agra. Circle 1(1)(1), Agra. PAN : AAXPP0723C (Appellant) (Respondent) Assessee by Sh. Naveen Gargh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 15.10.2025 Date of pronouncement 26.11.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal was originally preferred by assessee against the impugned order dated

S G COMMERCIAL,JHANSI vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

Appeals stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

disallowance of cash expenditure u/s 40A(3) for Rs.47.39 Lacs under the head of land purchase, site development expense, interest expenses and misc. expenses. The Ld. AO did not make separate addition of on-money allegedly received by the assessee since the same was incorporated by the auditor in re-casted financial statements. The Ld. AO also noted that