A.C.I.T., CIRCLE-2, GWALIOR vs. M/S SHYAM SUNDER & MANISH TAORI, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

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

dividend in the name of registered shareholders . Findings 27. We have heard the rival contentions of the parties and have perused the material available on record. 28. In the present case, the assessee submitted that income arising from transfer of long term capital assets (shares) of K.S. Oil is not required to be taken into account of the assessee while

A.C.I.T.,CIRCLE-2, GWALIOR vs. M/S VANDANA JAIN & RAMA BANSAL, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

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

dividend in the name of registered shareholders . Findings 27. We have heard the rival contentions of the parties and have perused the material available on record. 28. In the present case, the assessee submitted that income arising from transfer of long term capital assets (shares) of K.S. Oil is not required to be taken into account of the assessee while

A.C.I.T., CIRCLE-2,, AGRA vs. M/S SAKSHI TAIRI & CHHAYA BATTAD, MORENA

In the result, appeal of the Revenue is allowed for statistical purposes

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

dividend in the name of registered shareholders . Findings 27. We have heard the rival contentions of the parties and have perused the material available on record. 28. In the present case, the assessee submitted that income arising from transfer of long term capital assets (shares) of K.S. Oil is not required to be taken into account of the assessee while

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

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

price of a copy of master plan is much less than the money spent on its preparation, however, it is for larger “public utility”. The regulation of traffic and parking, a “State” function, is in the larger interest of the public, and is thus a charitable activity. (C)Stamp duty is a State revenue and is essentially not taxable. Moreover

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)

deemed fit at the time of hearing of appeal.” The grounds of the assessee’s are as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals)- II, Agra, hereinafter referred to as ‘CIT(A)’ erred, both in law and on facts, in holding that the Assessing Officer was justified in adopting status of the appellant as AOP/BOI. . 2. Because

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)

deemed fit at the time of hearing of appeal.” The grounds of the assessee’s are as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals)- II, Agra, hereinafter referred to as ‘CIT(A)’ erred, both in law and on facts, in holding that the Assessing Officer was justified in adopting status of the appellant as AOP/BOI. . 2. Because

JHANSI DEVELOPMENT AUTHORITY,JHANSI vs. ACIT 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)

deemed fit at the time of hearing of appeal.” The grounds of the assessee’s are as under:- “1. Because the Ld. Commissioner of Income Tax (Appeals)- II, Agra, hereinafter referred to as ‘CIT(A)’ erred, both in law and on facts, in holding that the Assessing Officer was justified in adopting status of the appellant as AOP/BOI. . 2. Because