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

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

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

depreciation claim on Global IT & T expenditure was allowable as held by the Hon’ble ITAT in Appellant’s own case for AYs 2010-11 to 2014- 15, AY 2016-17 and AY 2017-18. 8.3 The learned AO / DRP erred in not appreciating that the balance difference of Rs.62,71,563 is on account of difference in opening written

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 filed by the assessee is partly allowed for statistical purposes

depreciation. In case a decision is taken by the department to accept the decision of Hon’ble ITAT before the final order is passed , the order of the ITAT may be followed to avoid further litigation as the matter become final .” 10 15 . Further , it is observed that for assessment year 2011-12 (ITA No. 1478/Del/2017) and assessment year

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)

2. Brief facts of the case are that assessee is an education society running a school imparting education upto Senior Secondary in the name of “The Oxford School” at Haridwar. The return of income was filed on 16.10.202 declaring total income of Rs. Nil income which was held as invalid as the same was not verified. Thereafter, the assessee again

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions made therein passed by the Assessing officer u/s 153A r.w.s. 143(3) of the Act. 3. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions made therein passed by the Assessing officer u/s 153A r.w.s. 143(3) of the Act. 3. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions made therein passed by the Assessing officer u/s 153A r.w.s. 143(3) of the Act. 3. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

2. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred in upholding the assessment order and additions made therein passed by the Assessing officer u/s 153A r.w.s. 143(3) of the Act. 3. That on the facts and circumstances of the case and in law the CIT(A) has grossly erred