PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income to the extent

PARADIP PORT AUTHORITY,JAGATSINGHPUR vs. DCIT,CIRCLE-1(1), CUTTACK

In the result, all the three appeals of the assessee are allowed

property held under trust wholly for charitable purposes of 10 ITA Nos.208-210/CTK/2024 religious purposes shall not be included in the total income to the extent to which it is applied for such purposes in India and where it is accumulated for such application to the extent whichever is higher. The exemption of accumulated income to the extent

SRI SATYABRATA PUJAPANDA,PURI vs. ITO,PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property also shows that one floor is being used by the assessee as his residential house. This being so, we are of the view that the assessee is entitled to claim under Section 54F of the Act in respect of the portion being used by the assessee as his residential house i.e. the area in relation to the first floor

SRI SATYABRATA PUJAPANDA,PURI vs. ITO, PURI WARD, PURI, PURI

In the result, appeal for the assessment year 2015-2016 in ITA

property also shows that one floor is being used by the assessee as his residential house. This being so, we are of the view that the assessee is entitled to claim under Section 54F of the Act in respect of the portion being used by the assessee as his residential house i.e. the area in relation to the first floor

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

64 of the Paper Book) of RKDCPL where it is mentioned that on 16.09.10, the RKDCPL paid Rs 1,50,000/-, to the appellant The voucher is neither passed by the Managing Director nor signed by the recipient. Only somebody is signed as prepared Hence, these vouchers were prepared loosely and recorded in the Books of Account under the heading

DCIT CENTRAL CIRCLE-2, BHUBANESWAR vs. M/S. HOTEL SUKHAMAYA PVT. LTD, BHUBANESWAR

In the result, all the three appeals of the Revenue are dismissed

64 of the Paper Book) of RKDCPL where it is mentioned that on 16.09.10, the RKDCPL paid Rs 1,50,000/-, to the appellant The voucher is neither passed by the Managing Director nor signed by the recipient. Only somebody is signed as prepared Hence, these vouchers were prepared loosely and recorded in the Books of Account under the heading

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

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

64,09,495/-u/s 115JB of the Act. During the assessment proceedings u/s 143(3) of the Act, from the profits and loss account 13 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 filed along with the return of income, the AO observed that the assessee had shown the total contract receipts

SRIPRAKASH PANY,BHUBANESWAR vs. INCOME TAX OFFICER,WARD-3(1), BHUBANESWAR

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

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumarassessment Year :2010-11

property should be Zero whereas the Ld. AO estimated at Rs.2,40,000/- . Therefore, the additions of Rs.1,29,797/- made under the head should be deleted. 5. That, the Ld. AO erred in facts I n rejecting the books of account without any plausible justification and the Ld. CIT(A) is wrong in confirming the action