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

Disallowance of branch office expenditure 8.1 The learned AO / DRP erred in law and in facts in disallowing the branch

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

Disallowance of branch office expenditure 7.1. The learned AO / DRP erred in law and in facts in disallowing the branch

ACIT, CIRCLE- 3, NAINITAL vs. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowances. But the Revenue has not challenged both disallowances. It has challenged the disallowance of Rs.9,77,145/- (employee’s contribution

ACIT, NAINITAL vs. M/S. KUMAON MANDAL VIKAS NIGAM LTD., NAINITAL

In the result, both appeals of the Revenue are partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowances. But the Revenue has not challenged both disallowances. It has challenged the disallowance of Rs.9,77,145/- (employee’s contribution

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

disallowed by invoking the provisions contained in section 40A(3) of the Act. 2.3 That the aforesaid disallowance made and sustained

ADIT, DEHRADUN vs. M/S. DAELIM INDUSTRIAL CO. LTD., DEHRADUN

In the result, appeal of the Revenue is dismissed

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

Disallowance of Material Cost amounting to Rs.2.06,40,432/- Assessing Officer has disallowed the material cost claiming it to be bogus

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

disallow 25% of such expenses. On this account, learned Assessing Officer disallowed a sum of Rs.18,04,680/-. Page 2 of 8 5. Aggrieved

EXPRESS DRILLING SYSTEMS LLC,NOIDA vs. DCIT INTERNATIONAL TAXATION,, DEHRADUN

In the result ground number 2 of the appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiexpress Drilling Systems Llc, Vs. Dict International Taxation, C/O. Nangia & Co, Circle-1, Dehradun A-109, Sector-136, Noida Pan: Aabce6891R (Appellant (Respondent)

disallowable for non-deduction of tax at source, disallowed in its original return. In assessment proceedings, on 27th of March

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

disallowable under section 40(a)(i) of the Act. However, the ld. CIT(A) confirmed the disallowance of Rs.17,51,912/- being

KSHIPRA DHAWAN,SAHARANPUR vs. DCIT CEN CIR DDN, DEHRADUN

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

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

disallowable under section 40(a)(i) of the Act. However, the ld. CIT(A) confirmed the disallowance of Rs.17,51,912/- being

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

In the result, the appeal of the assessee is allowed

disallowance is therefore made at Rs.4,93,200/-. (Disallowance of Rs.4,93,200/-) (ii) A disallowance of Rs. 51,61,757/- was made

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

disallowance of Rs 39,86,242/- on account of disallowance of salary of Kameshwar Shukla. 8. That the AO and DRP have

SAHKUMBARI ASSOCIATES,DEHRADUN vs. ACIT, CIRCLE-2, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.261/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Sahkumbari Associates, Acit Vs. C/O Matta Garg & Co., Circle-2, 15, Astley Hall, Dehradun. Dehradun, Uttarakhand. Pan No. Aagas1127F अपीलाथ" Appellant ""यथ"/Respondent

disallowance of business I.T.A.No.261/Del/2018 expenditure which was disallowed u/s 37(1) of the Act and deleted the disallowance u/s 40A(3) on merits