ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. DEEPANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. ANUPAMA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. HIMANSU MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. MAMATA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. KISHORE KUMAR MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD , BHADRAK vs. PARBATI MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. SMT. KUNTALA MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

ITO, BHADRAK WARD, BHADRAK vs. AMRUTA PREETAM MOHAPATRA, BHADRAK

In the result, Appeals of the revenue in in ITANos

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am

139(5), namely, 31/03/2015. Now, in the original return for AY.- 2014-15, the assessee had made a claim u/s. 10(38) on the long term capital gains earned on the sale of shares. The AO rejected this claim by holding that these receipts constituted accommodation entries taken by the assessee from certain Kolkata based companies. However, on perusal

STATE POLLUTION CONTROL BOARD ODISHA,BHUBANESWAR vs. ITO, WARAD 5(2), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

capital gains, if any, from disposal of assets as per Government financial guideline and rules of Government of Maharashtra. The exemption in the CBDT notification dt. 29th March, 2016 is valid for financial years 2015-16 to 2018-19. Considering the facts that the assessee-Board is under complete superintendence, and control of the State Government financially as well

RASHI AGRAWAL,CUTTACKI vs. INCOME TAX OFFICER, CUTTACK

In the result, appeal of the assessee allowed

4. We have, therefore, at the outset put it to learned counsel for the Appellant that since there are consistent findings of fact and the entire dispute raised by the Appellant is factual, there is no reason for the Court to entertain the present appeal and no question of law arises for our determination. 5. Counsel for the Appellant

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. DCIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

M/S. SHREE BALAJI ENGICONS PVT. LTD.,BELPAHAR, JHARSUGUDA vs. ACIT, CENTRAL CIRCLE-1(1), SAMBALPUR, SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

ASST. CIT, CENTRAL CIRCLE, SAMBALPUR, AAYAKAR BHAWAN, SAMBALPUR vs. SHREE BALAJI ENGICON LIMITED, BELPAHAR RS

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

M/S. SHREE BAALAJI ENGICONS LIMITED,JHARSUGUDA vs. DEPUTY COMMISSIONER OF INCOME TAX ( CENTRAL CIRCLE-1(1), SAMBALPUR

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view

ACIT, CENTRAL CIRCLE, SAMBALPUR, SAMBALPUR vs. M/S. SHREE BALAJI ENGICONS PVT. LTD., JHARSUGUDA

In the result, appeals of the assesee in IT(SS)A No

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

gains of business for deduction u/s 801A. 5. The deduction u/s 801A as per the condition in item (c) of clause (i) of sub section (4) of Section 801A can be availed only after the infrastructure facility has started (i.e got completion Certificate). However, the assessee being a contractor does not get any compensation after completion of project. In view