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

134 11'R page 364 (Alld.) (ii) CJT vs. Shiv Prakash Aggarwal reported in (2008) 306 1TR 324 (Delhi) And in umpteen numbers of judicial pronouncements, the monetary effect of the transaction appearing in the names of the AOPs as aforesaid, is liable to be taken into consideration in the assessment of the deponent himself who has already been served

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

134 11'R page 364 (Alld.) (ii) CJT vs. Shiv Prakash Aggarwal reported in (2008) 306 1TR 324 (Delhi) And in umpteen numbers of judicial pronouncements, the monetary effect of the transaction appearing in the names of the AOPs as aforesaid, is liable to be taken into consideration in the assessment of the deponent himself who has already been served

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

134 11'R page 364 (Alld.) (ii) CJT vs. Shiv Prakash Aggarwal reported in (2008) 306 1TR 324 (Delhi) And in umpteen numbers of judicial pronouncements, the monetary effect of the transaction appearing in the names of the AOPs as aforesaid, is liable to be taken into consideration in the assessment of the deponent himself who has already been served

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