CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS under Section 200A of the Act. 15. The learned counsel for the respondent advanced his arguments on the aspect

INSTITUTE OF CLINICAL RESEARCH INDIA SOCIETY,DEHRADUN vs. CIT(A), DEHRADUN

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

TDS thereupon to the tune of Rs.12,10,250/-, in the course of assessment framed on 19.11.2019 and upheld in the lower appellate discussion. 4. That being the case, the Revenue could hardly dispute the clinching fact that the assessee/appellate; who happens to be the registered trust, is already entitled for section 11 exemption; and, therefore

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

15-Astley Hall, Dehradun Uttarakhand Uttarakhand AAVFA1134E (APPELLANT) (RESPONDENT) Appellant by Sh. Sudhir Matta, CA Respondent by Sh. N. C. Upadhyaya, Sr. DR Date of Hearing 19.02.2021 Date of Pronouncement 15.03.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 16/05/2019 & 17/05/2019 passed by CIT(A)-Dehradun for Assessment Year

ASTLEY CONSTRUCTION,DEHRADUN vs. ITO (TDS), DEHRADUN

The appeals of the assessee are partly allowed for statistical purpose

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar & (Through Video Conferencing)

15-Astley Hall, Dehradun Uttarakhand Uttarakhand AAVFA1134E (APPELLANT) (RESPONDENT) Appellant by Sh. Sudhir Matta, CA Respondent by Sh. N. C. Upadhyaya, Sr. DR Date of Hearing 19.02.2021 Date of Pronouncement 15.03.2021 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against the order dated 16/05/2019 & 17/05/2019 passed by CIT(A)-Dehradun for Assessment Year

ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF SHELL GLOBAL SOLUTIONS INTL., B.V., NETHERLANDS.,DEHRADUN vs. ADIT, DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF CHEMICAL MARKET ASSOCIATES INC., EUROPE LTD.,DEHRADUN vs. ADIT, DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN vs. ADIT, DEHRADUN

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

TDS under section 194C, whereas w.e.f. 1/6/2015 the transport suppliers shall also furnish a declaration that he owns less than 10 carriages at any time during the Page 4 of 8 financial year relevant to the assessment year. Further the provision as applicable up to 31/5/2015 does not bar the exemption to small or large transport operators and is only

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX DDIT/ADIT (INTERNATIONAL TAXATION ) CIRCLE-1, DEHRADUN

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

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

15. To maintain the rule of consistency, we follow the earlier order of Tribunal and decide the issue in favour of the assessee and allow this ground of assessee’s appeal. 16. Ground No.10 is regarding disallowance of depreciation and depletion. 17. We have heard ld. Sr. Counsel as well as ld. DR and carefully perused the orders

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

Bench: Him From Time To Time

15,48,551.00 48,55,140-00 33,06,589.00 To closing balance. 6. The ld. AO observed that there was a payment of Rs 10 lakhs made by the assessee to M/s Parvatiya Mines on 02.11.2015. Accordingly, the ld. AO confronted the assessee that the balance outstanding in the account with M/s Parvatiya Mines should

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed Order

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

15, Astley Dehradun Hall, Dehradun (APPELLANT) (RESPONDENT) PAN No. AACFO6632N Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. N. C. Upadhyay, Sr. DR Date of Hearing: 27.04.2022 Date of Pronouncement: 29.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(A), Dehradun dated

OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN

In the result, the appeals of the assessee are allowed Order

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

15, Astley Dehradun Hall, Dehradun (APPELLANT) (RESPONDENT) PAN No. AACFO6632N Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. N. C. Upadhyay, Sr. DR Date of Hearing: 27.04.2022 Date of Pronouncement: 29.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee against the orders of ld. CIT(A), Dehradun dated