DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

40A(2)(b) of the Act, for the purpose of providing infrastructural facility/services for providing education for clinical research, as the assessee was not having any wherewithal for the said purpose. The AO disallowed 10% of service charges, amounting to Rs. 2,12,29,950/-, paid to the related party by holding that the payments made were excessive and unreasonable

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

40a(ia) of the Act for non deduction of TDS. 7. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred in denying the claim of depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

b) Disallowance u/s 40a(ia) of INR 16,18,500/-; (c) Disallowance u/s 40A(3) of the Act INR 30,000/- 3. Besides this, AO treated the income declared in the return of income filed at INR 3.89 crores on account of difference in survey during the course of search as unexplained investment u/s 69A of the Act as against