UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRLCE-1(1)(1), DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1)(1), DEHRADUN, SUBHASH ROAD, DEHRADUN vs. UTTARANCHAL JAL VIDYUT NIGAM LTD., GMS ROAD, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT,CIRCLE-1(1)(1),DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

UJVN LIMITED ,DEHRADUN vs. DCIT, CIRCLE-1(1)(1), DEHRADUN, DEHRADUN

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

depreciation of Rs.1,64,44,637/- on the assets acquired from UPJVNL. In this regard, he submitted that the said

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

In the result, the appeal of the assessee is allowed

depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings

M/S. KVN AUTO ENGINEERING (P) LTD.,NEW DELHI vs. ITO- 1(2), HALDWANI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.6446/िद"ी/2016(िन.व. 2012-13) Kvn Auto Engineering (P). Ltd., Plot No. 62, Ramji Vihar, Near Transport Nagar, Haldwani, Uttarakhand ...... अपीलाथ"/Appellant Pan: Aadck-9080-A बनाम Vs. Income Tax Officer-1(2), ..... "ितवादी/Respondent Haldwani, Uttarakhand अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, Advocate "ितवादी"ारा/Respondent By : Shri Amar Pal Singh, Sr. Dr (Through Vc) सुनवाई क" ितिथ/ Date Of Hearing : 11/02/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 21/02/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), Haldwani (Hereinafter Referred To As 'The Cit(A)') Dated 26.10.2016, For Assessment Year 2012-13. 2. The Assessee In Appeal Has Raised As Many As Eight Grounds. The Gist Of Grounds Raised In Appeal Is Ad Under:

depreciation on plant & machinery. (v) Ground no. 8 of appeal is general in nature. 3. Dr. Rakesh Gupta, appearing

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

depreciation to the Appellant under section 32 of the Act in accordance with law.” 4. We have heard the rival

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

In the result, appeal of the Revenue is partly allowed

depreciation will be allowed. In the present case, to the extent of the expenditure incurred for construction of the building

INCOME TAX OFFICER-2(1)(4), RUDRAPUR, RUDRAPUR vs. SWARNIM PROMOTERS & DEVELOPERS, RUDRAPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer-2(1)(4), Swarnim Promotoers & Rudrapur. Developers, Vs. Mandi Parisar Kichha Road, Rudrapur, Uttarakhand. Pan: Abqfs9375M (Appellant) (Respondent) Assessee By Shri Amit Goel, Ca & Shri Pranav Yadav, Adv. Department By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 05/12/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Revenue Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Cit(A) In Short) Passed U/S 250 Of The Income Tax Act, 1961, Dated 06.02.2025 For Assessment Year 2018-19. 2. The Brief Facts Of The Case Are That The Assessee Is A Partnership Firm Engaged In The Business Of Real Estate. The Return Of Income Was E-Filed On 17.10.2018 Declaring Total Income At Rs.2,89,400/-. The Case Of The Assessee Was Selected For Complete Scrutiny & The Assessing Officer Has Computed The Total Income At Rs.1,27,38,630/- Vide Order Passed U/S 143(3) R.W.S. 144B Of The Act Dated 02.06.2011 By Making The Following Additions/Disallowances:

depreciation of Rs.12,666/- and (vi) Disallowance of construction and development expenses of Rs.4,36,249/-. 3. Against the said

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

depreciation on capital expenditures. 7. Without prejudice to the above the ADDL/JCIT has erred in law and facts in sustaining

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred

DCIT (INTERNATIONAL TAXATION),CIRCLE-I, DEHRADUN vs. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred

HALLIBURTON OFFSHORE SERVICES INC.,NOIDA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1, DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

depreciation on capital assets to the extent of 90% of gross revenue. (ix) Whether the CIT (A) has erred

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

depreciation on total amount of Rs. 24,34,70,741/-. It was further observed that cost of revenues were