ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), DEHRADUN, DEHRADUN vs. THDC INDIA LIMITED, TEHRI

In the result, the appeal of the Revenue is dismissed as above

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

deduction under section 80IA of the Income-Tax Act, 1961. 3. Whether the learned CIT(A) has erred in deleting the disallowance

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

disallowed claim of deduction u/s 8OP(2) claimed by assessee in its return. The deductions u/s 80P(2) as prescribed

MRS. DHOOMI DEVI,CHAMOLI vs. ITO, W-1(4)4, SRINAGAR, CHAMOLI

In the result, appeal of the assessee is partly allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2022-23] Mrs. Dhoomi Devi Vs Ito C/O-Hotel Udai Palace Near . Ward-1(4)4 Narsingh Temple Srignagar, Chamoli Joshimath Chamoli, Uttarakhand-246174 Uttarakhand-246443 Pan-Adkpd6984B Appellant Respondent Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 13.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.08.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2021-22/10329482 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 05.03.2024 Passed U/S 143(3) R.W.S. 144B Of The Act Pertaining To Assessment Year 2022-23. 2. Brief Facts Of The Case Are That Assessee Is An Individual & The Case Was Selected For Scrutiny Under Cass For Reason I.E. “Large Investment In Immovable Property As Compared To The Total Income”. The Ao Than Passed The Assessment Order U/S 143(3) R.W.S. 144B On 05.03.2024 At A Total Income Of Inr 2,70,31,224/- As Against The Total Income Declared At Inr 29,45,000/- In The Return Of Income Filed By The Assessee.

deduction of INR 1,90,86,224/- u/s 54F of the Act which was disallowed by holding that the assessee

M/S. ALLIED GLASSES,ROORKEE vs. PR. CIT, DEHRADUN

In the result, appeal is allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2012-13 Allied Glasses, C/O Tilak Raj & Versus Principal Cit, Associates, Gandhi Vatika, Dehradun Roorkee. Pan: Aamfa7220L (Appellant) (Respondent) Assessee By : Sh. Tilak Raj, Advocate Revenue By : Sh. N.S. Jangpangi, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023 Order Assessee Has Filed The Present Appeal, Assailing The Order

deduction under section 80IC of the Act has been claimed on them. Being of the view that the interest income earned cannot be considered as part of the business profit, the Assessing Officer disallowed

CHAWLA AUTO CORPORATION,RUDRAPUR vs. A C I T CIRCLE-2(1)(1), HALDWANI

In the result, appeal of the assessee is partly allowed

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

deduction u/s 80-IC of the Act and accordingly, he applied N.P. rate at 3.64% as declared in the immediately preceding year on the turnover of Unit-1 and disallowed

GRAND LEGACY,DEHRADUN vs. DCIT CIRCLE 1, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2018-19] Grand Legacy Vs Dcit Khasra No.384 Min/New Circle-1, No.642K, Dehra Khas Dehradun Adjoining Lal Pul Patel Uttarakhand Nagar, Dehradun Uttarakhand -248001 Pan-Aaifg4885D Appellant Respondent Appellant By Shri Rajan Malik & Shri A.K. Kashyap Respondent By Ms. Poonam Sharma, Cit Dr Date Of Hearing 10.03.2026 Date Of Pronouncement 12.03.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 19.09.2025 By Ld. Commissioner Of Income Tax (A), Nfac, Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10101141 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 26.03.2021 Passed U/S 143(3) R.W.S. 143(3A) & 143(3B) Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Had Claimed Deduction U/S 80-Ic Of The Act Which Was Disallowed By The Ao For The Reason That The Assessee Has Not Fulfilled The Conditions Prescribed For Claiming Said Deduction & Initiated The Penalty Proceedings U/S 271A For Under Reporting As A Consequence Of Mis-Reporting Of Income. Thereafter, Ao Levied Penalty U/S 271A Of The Act Of Inr 67,820/- For Under Reporting By Invoking Clause (E) Of Sub-Section (9) Of Section 270A Of The Act.

deduction u/s 80-IC of the Act which was disallowed by the AO for the reason that the assessee has not fulfilled

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

disallowed the assessee’s expenditure claim for not having deducted TDS thereupon to the tune of Rs.12,10,250/-, in the course

M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

disallowed the deduction u/s 80IA on\nthis income by holding that the same were not directly linked with the\ngeneration

U.C. JAIN & SONS,HARIDWAR vs. THE INCOME TAX OFFICER, WARD-3, HARIDWAR

In the result, the appeal filed by the assessee is allowed

disallowed the deduction only the basis of non submission of completion certificate but the appellant have sufficient grounds belief & bases

SAURAV MALIK,DEHRADUN vs. INCOME TAX OFFICER, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2017-18] Saurav Malik Vs Ito 100/2, Bell Road Clement Town 15A, Subhash Road, Near Hilton School, Dehradun Uttarakhand Uttarakhand-248002 Pan-Bdypm6527J Appellant Respondent Assessee By Shri Rajiv Sahini, Ca Revenue By Shri A.S. Rana, Sr. Dr Date Of Hearing 09.10.2025 Date Of Pronouncement 24.12.2025

Deductions under Chapter VIA- The AO disallowed deductions amounting to 75,74,040/- under Chapter VIA, including interest on housing

CONVENTIONAL FASTNERS,HARIDWAR vs. ITO, HARIDWAR

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganesh

disallowance of assessee’s claim of deduction under section 80IC of the Income-tax Act, 1961. 4. Briefly, the facts

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

disallowed by the ld AO u/s 37(1) of the Act in the draft assessment order which was upheld by the ld DRP. 11. The ld AO observed that the assessee has debited an expenses amounting to Rs. 1,05,362/- and Rs. 17,327/- being payment made to Utkal Auto without deduction

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HALLIBURTON OFF SHORE SERVICES INC , MAHARASHTRA

In the result, ground no.3 is allowed

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.241/Ddn/2025 िनधा"रणवष"/Assessment Year:2021-22 बनाम Dy. Commissioner Of Income Halliburton Off Shore Services Inc.,Unit No.603, 6Th Floor, Tax, Vs. Aayakar Bhawan, 13-A, Subhash Satellite Gazebo, East Wing,Guru Road, Hargovindji Marg,Andheri Mumbai, Navi Dehradun, Uttarakhand. Mumbai,Maharashtra. Pan No.Aaach5154M अपीलाथ" Appellant ""यथ"/Respondent

deduction of tax at source u/s 194C of the Act instead of section 194J of the Act. The Ld. AO is seen to have disallowed

M/S. THDC INDIA LIMITED,RISHIKESH vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2017-18] M/S. Thdc India Ltd. Vs Pcit Ganga Bhawan, Aaykar Bhawan, Pragatipuram, Bye Pass 13 A, Subhash Road, Road, Rishikesh, Uttarakhand Uttarakhand-249201 Pan-Aaact7905Q Appellant Respondent Assessee By Shri Jeetan Nagpal, Ca Shri Sanjay Arora, Ca & Ms. Pallavi, Ca Revenue By Ms. Poonam Sharma, Cit Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 27.03.2022 By Ld. Pr. Commissioner Of Income Tax, Dehradun [“Ld. Pcit”] Passed U/S 263 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 30.12.2019 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Joint Venture Company Of Government Of India & Government Of Uttar Pradesh & Engaged In The Business Of Generation & Supply Of Hydro- Electric As Well As Wind Power & Also Engaged In Construction Of Hydro Power Plants. The Return Of Income Was Filed On 30.10.2017, Declaring Total Income Of Inr 6,84,04,420/- After Claiming Deduction U/S 80-Ia Of The Act Of Inr 948,40,76,282/-. The Book Profits Was Shown At Inr 7,84,96,09,382/- & Mat Of Inr 1,67,52,32,236/- Was Paid. The Case Of The Assessee Was Selected For Scrutiny & After Considering The Submissions Made, Total Income Was Assessed At Inr 4,63,78,80,698/- By Making Disallowance Out Of Deduction Claimed U/S 80-Ia Of The Act To The Extent Of Inr 211,15,54,378/- & Further Making Addition Of Inr 245,79,21,900/- On Account Of Late Payment Surcharge On Outstanding Debtors For The Period Of 10 Months Holding The Same As Taxable On Accrual Basis & No Deduction U/S 80Ia Was Allowed On Such Addition.

disallowance out of deduction claimed u/s 80-IA of the Act to the extent of INR 211,15,54,378/- and further

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

In the result, the appeal of the assessee is allowed

disallowing the expense of Rs 10,78,358/- u/s 40a(ia) of the Act for non deduction of TDS. 7. Without

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

disallowance of Rs. 13,98,31,925/- on the ground that Duty Draw Back occurred during the year cannot be allowed as deduction

NATURAL HERBALS & SEEDS,UDHASM SINGH NAGAR vs. DCIT, CIRCLE-2, KASHIPUR

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

deduction under section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

NATURAL HERBALS & SEEDS ,U.S. NAGAR vs. ACIT, CIRCLE- 2, KASHIPUR

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

deduction under section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed

DCIT, CIRCLE- 2(2),, KASHIPUR vs. NATURAL HERBALS & SEEDS , U.S. NAGAR

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

deduction under section 80IC. And CBDT notification no- 177/2004 dated 28- 06-2004 Department Notified the industrial area 2. Commissioner of Income Tax (Appeal) is satisfied with us on all conditions but he disallowed