DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

THE ACIT, (EXEMPTION) CIRCLE-1, AHMEDABAD vs. VYAKTI VIKAS KENDRA INDIA, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

DCIT (EXEMPTION), CIRCLE-1, BANGLORE vs. VYAKTI VIKAS KENDRA INDIA,, AHMEDABAD

In the result revenue’s appeal is dismissed

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

56,127 15.71% 23.14% 3 501-1000 10,87,10,735 1,21,084 33.88% 57.02% 4 1001-1500 4,18,12,615 33,179 9.28% 66.30% 5 1501-2000 2

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS eligible under Section 35DDA cannot be claimed under Section 37(1) without appreciating that this expenditure was not eligible under Section 35DDA being post retirement monthly payment to the employees made out of the provision made in AY 2011-12 and disallowed in that year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS\neligible under Section 35DDA cannot be claimed under Section 37(1)\nwithout appreciating that this expenditure was not eligible under Section\n35DDA being post retirement monthly payment to the employees made out\nof the provision made in AY 2011-12 and disallowed in that year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS\neligible under Section 35DDA cannot be claimed under Section 37(1)\nwithout appreciating that this expenditure was not eligible under Section\n35DDA being post retirement monthly payment to the employees made out\nof the provision made in AY 2011-12 and disallowed in that year

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

68,11,434/ on the ground that expenditure under VRS\neligible under Section 35DDA cannot be claimed under Section 37(1)\nwithout appreciating that this expenditure was not eligible under Section\n35DDA being post retirement monthly payment to the employees made out\nof the provision made in AY 2011-12 and disallowed in that year

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

68,11,434/ on the ground that expenditure under VRS\neligible under Section 35DDA cannot be claimed under Section 37(1)\nwithout appreciating that this expenditure was not eligible under Section\n35DDA being post retirement monthly payment to the employees made out\nof the provision made in AY 2011-12 and disallowed in that year