MAHARAJA AGRASEN TRUST,BHADRAK vs. INCOME TAX OFFICER, BHADRAK

In the result, appeal of the assesee is allowed

112/- on gross receipts of Rs. 8,08,100/-. The CPC disallowed the application of Rs. 7,93,988/- in its intimation under section

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

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

Section 80IA(4) of the Act the enterprises which is eligible for deduction is the “joint venture firm” and not any of the constituent as has been claimed by the assesee. 27. In the last, it is observed that in the case of M/s Rawat-Balaji-JV and M/s SBEPL-GRIL-JV in A.Y.2014-2015, the department proposed

PARADEEP PHOSPATES LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the revenue (ITA No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं./Ita No.354/Ctk/2019 (ननधाारण वषा / Assessment Year :2012-2013) Dcit, Corporate Circle-1(2), Vs M/S Paradeep Phosphates Limited, Bhubaneswar Bayan Bhawan, J.N.Marg, Kharvel Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) & Cross Objection No.10/Ctk/2020 (Arising Out Of Ita No.354/Ctk/2019) (ननधाारण वषा / Assessment Year :2012-2013) M/S Paradeep Phosphates Limited, Vs Dcit, Corporate Circle-1(2), Bayan Bhawan, J.N.Marg, Kharvel Bhubaneswar Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.326/Ctk/2019 (ननधाारण वषा / Assessment Year :2012-2013) M/S Paradeep Phosphates Limited, Vs Dcit, Corporate Circle-1(2), Bayan Bhawan, J.N.Marg, Kharvel Bhubaneswar Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri A.K.Sabat & B.K.Mahapatra, Cas राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2022 घोषणा की तारीख/Date Of Pronouncement : 12/10/2022 आदेश / O R D E R Per Bench :

112 ITR 721 (Ori.), wherein it has been held that in respect of the method of valuation of stock considering the provision of Section 145 of the Act, the assessee therein had claimed a revenue loss on the depreciated value of bottles and crates, which was neither lost nor broken but was still used for assessee’s business

JCIT, RANGE-1, BHUBANESWAR, BHUBANESWAR vs. PARADEEP PHOSPHATES LTD., BHUBANESWAR

In the result, appeal of the revenue (ITA No

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं./Ita No.354/Ctk/2019 (ननधाारण वषा / Assessment Year :2012-2013) Dcit, Corporate Circle-1(2), Vs M/S Paradeep Phosphates Limited, Bhubaneswar Bayan Bhawan, J.N.Marg, Kharvel Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) & Cross Objection No.10/Ctk/2020 (Arising Out Of Ita No.354/Ctk/2019) (ननधाारण वषा / Assessment Year :2012-2013) M/S Paradeep Phosphates Limited, Vs Dcit, Corporate Circle-1(2), Bayan Bhawan, J.N.Marg, Kharvel Bhubaneswar Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.326/Ctk/2019 (ननधाारण वषा / Assessment Year :2012-2013) M/S Paradeep Phosphates Limited, Vs Dcit, Corporate Circle-1(2), Bayan Bhawan, J.N.Marg, Kharvel Bhubaneswar Nagar, Bhubaneswar-751001 Pan No. : Aabcp 3276 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri A.K.Sabat & B.K.Mahapatra, Cas राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2022 घोषणा की तारीख/Date Of Pronouncement : 12/10/2022 आदेश / O R D E R Per Bench :

112 ITR 721 (Ori.), wherein it has been held that in respect of the method of valuation of stock considering the provision of Section 145 of the Act, the assessee therein had claimed a revenue loss on the depreciated value of bottles and crates, which was neither lost nor broken but was still used for assessee’s business

TECHSUPPORT,BHUBANESWAR vs. ACIT CIRCLE-5(1), BHUBANESWAR

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2019-20 Techsupport, Techsupport, At At-Plot Vs. Acit, Acit, Circle Circle-5(1), No.N-2, 104 Irc Village, 2, 104 Irc Village, Bhubaneswar Bhubaneswar Nayapalli, Bhubaneswar. Nayapalli, Bhubaneswar. Pan/Gir No Pan/Gir No.Aagft 8591 D (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Sandeep Kumar Jena Sandeep Kumar Jena, Adv Revenue By : Shri S.C.Mohanty, Ld Sr Dr S.C.Mohanty, Ld Sr Dr Date Of Hearing : 17/0 04/2024 Date Of Pronouncement : 17/0 /04/2024 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 17.3.2023 Cit(A), Nfac, Delhi Dated 17.3.2023 In Appeal No. In Appeal No. Cit(A), Nfac/2018- 19/10000282 For The Assessment Year 2019-20. 2. Shri Sandeep Kumar Jena Sandeep Kumar Jena, Ld Ar Appeared For The Assessee & Shri D Ar Appeared For The Assessee & Shri S.C.Mohanty, S.C.Mohanty, Ld Sr. Dr Appeared For The Revenue.

112/- u/s.36(1)(va) of the Act in respect of employee’s contribution to PF and ESIC. 4. It was submitted by ld Sr DR that the issue involved in this appeal is delayed payment of PF and ESI in respect of employees contribution. Ld Sr DR submitted that the issue is now squarely covered by the decision

ASHOK BRICKS INDUSTRIES PRIVATE LIMITED ,BELPAHAR R S vs. ASST COMMISSIONER OF INCOME TAX , ROURKELA CIRCLE

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowance for such default and on the issue of share premium received. On verification of details submitted by the assessee, the Ld. AO noticed that the assessee company had issued shares to its shareholders at a premium of Rs.454/- per share. The assessee was asked to produce various details. Since the assessee did not furnish the required details despite having