HYDRISE FOODS PRIVATE LIMITED,UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA

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

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

245 ITR 360(SC) and Khoday Distilleries Ltd. v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited– [2019] 104 taxmann.com 25(SC). 19. I noted that the case law cited by the learned CIT-DR of Spacewood Furnishers (P) Ltd. (supra) relates to warrant of authorization issued under Section 132 of the Act for carrying of search by the Income-tax Department

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

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

disallowances of Rs.3,86,48,071/- out of establishment expenses, Rs.2,75,75,256/- out of administrative expenses and Rs.60,86,001/- out of amortization/depreciation. while working out the addition as sustained by him. The addition made by Ld. CIT(A), tantamount to enhancement which is wholly illegal and ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 6 contrary to established