COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

31,788/- being employee's contribution towards PF to the credit of employee with relevant fund within due date as was prescribed under the statute governing Provident Fund , as is required under Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act, which led AO to disallow

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

In the result, appeal filed by the assessee in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

31 of the paper book, wherein audited accounts of the assessee are placed. It was submitted that the AO allowed deduction of Rs. 8,03,763/-, while disallowance was made by AO to the tune of Rs. 1,70,81,955/-. It was submitted that there is no question of disallowing any deduction with respect to Section

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

In the result, appeal filed by the assessee in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

31 of the paper book, wherein audited accounts of the assessee are placed. It was submitted that the AO allowed deduction of Rs. 8,03,763/-, while disallowance was made by AO to the tune of Rs. 1,70,81,955/-. It was submitted that there is no question of disallowing any deduction with respect to Section

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

31,788/- being employee's contribution towards PF to the credit of employee with relevant fund within due date as was prescribed under the statute governing Provident Fund , as is required under Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act, which led AO to disallow

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

31,788/- being employee's contribution towards PF to the credit of employee with relevant fund within due date as was prescribed under the statute governing Provident Fund , as is required under Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act, which led AO to disallow

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

In the result, appeal of the assessee is dismissed

disallowance was called for under section 36(1)(va) of the Income Tax Act, 1961. In 2 Vinod Kumar Tandon any case, the adjustment made on account of employees contribution to PF and ESI do not come within the ambit of section 143(1). HENCE THIS APPEAL." 6. On the other hand, the learned DR has submitted that

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

disallowed. Section 38(2) is reproduced hereunder: “Building, etc., partly used for business, etc., or not exclusively so used. 38. (1) *** (2) Where any building, machinery, plant or furniture is not exclusively used for the purposes of the business or profession, the deductions under sub-clause (ii) of clause (a) and clause (c) of section 30, clauses

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

disallowed. Section 38(2) is reproduced hereunder: “Building, etc., partly used for business, etc., or not exclusively so used. 38. (1) *** (2) Where any building, machinery, plant or furniture is not exclusively used for the purposes of the business or profession, the deductions under sub-clause (ii) of clause (a) and clause (c) of section 30, clauses

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

disallowed. Section 38(2) is reproduced hereunder: “Building, etc., partly used for business, etc., or not exclusively so used. 38. (1) *** (2) Where any building, machinery, plant or furniture is not exclusively used for the purposes of the business or profession, the deductions under sub-clause (ii) of clause (a) and clause (c) of section 30, clauses

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

disallowance under Section 43B cannot be made. It was submitted that loans under Sugar Development Fund is a loan granted by Government and hence provisions of Section 43B are not hit. It was further submitted that interest of Rs. 35.80 lacs payable was with respect to loans granted under Sugar Development Fund by Government and was capitalized and hence Section43B

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from