KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

depreciation against these assets, which would seem to suggest that the balance- sheets contained on KZ-1, were not complete and final balance-sheets. While, we agree with the view of the ld. CIT(A), that the concerned balance-sheets and profit and loss accounts which have been found during the course of search are not rough work / dumb documents

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

depreciation. Aggrieved with the action of the I.T.A. No.140/Alld/2024 4 Assessing Officer, the assessee carried the matter in appeal before the learned CIT(A). During the course of appellate proceedings before the learned CIT(A), the assessee had submitted additional evidences for admission. The additional evidences submitted by the assessee during the appellate proceedings before the learned CIT(A) were

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

Depreciation expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance of interest of 32116.00 to loan bearing sundry creditors and failed to consider the facts of the case and decision

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

Depreciation expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance of interest of 32116.00 to loan bearing sundry creditors and failed to consider the facts of the case and decision