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

Section 2(24)(x) r.w.s. 36(1)(va) and 43B of the Act. The Ld. Senior Departmental Representative (hereinafter ‘Ld. DR’), placing reliance on the decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Ltd. [(2022) 448 ITR 518 (SC)], requested for upholding of the disallowances, to which the Ld. Counsel seemed

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

10,250/-, in the course of assessment framed on 19.11.2019 and upheld in the lower appellate discussion. 4. That being the case, the Revenue could hardly dispute the clinching fact that the assessee/appellate; who happens to be the registered trust, is already entitled for section 11 exemption; and, therefore, we are of the considered view that such a disallowance

B R MORDEM SCHOOL SAMITI,PAURI vs. I T O, EXEMPTION WARD DEHRADUN, DEHRADUN

In the result, the appeal of the assessee is allowed

section 10(23C)(iiiad) and the corpus\ndonation received with specific direction to develop infrastructure\nfacilities is a capital receipts. Therefore, Ld.AR requested that the\nassessee's society be grant the exemption u/s 10(23C)(iiiad) of the\nAct since its annual receipts are less than Rs.1.00 crores which is\nthe threshold limit for claiming exemption u/s 10(23C)(iiiad

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

Disallowance of deduction claimed under 59,39,91,068/- section 80IA of the Act 2. Addition on account of late payment 280,34,10

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT DEHRADUN

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act is concerned, the Ld. AR submitted that the amount of Rs.28,080/- had been paid after the due date specified in the said Provident Act. However, the same had been paid before filing of the ITR. The Ld. AR submitted that the issue involved in this

MUSSOORIE DEHRADUN DEVELOPMENT AUTHORITY,MDDA, TRANSPORT NAGAR DEHRADUN vs. ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE

In the result, both appeals of the assessee are dismissed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act is concerned, the Ld. AR submitted that the amount of Rs.28,080/- had been paid after the due date specified in the said Provident Act. However, the same had been paid before filing of the ITR. The Ld. AR submitted that the issue involved in this

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

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

10) is decided in favour of the assessees and the orders of the Commissioner of Income- tax(Appeals) on this issue is upheld on the ground that the returns filed under section 153A are returns filed under section 139(1).” 14. On perusal of provisions of section 153A of the Act, we find that there is no statutory time limit

REENA VERMA,HARIDWAR vs. ITO, WARD-1(3)(5), ROORKEE

In the result, the appeal of the assessee stands partly allowed as above

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowance under section 40A(3) of the Act). We therefore, decline to interfere with the finding of the Ld. CIT(A). Thus, we uphold the taxability of Rs.40,09,123/- under section 40A(3) of the Act. This ground fails accordingly. 9. The ground relating to chargeability of interest under the Act, being consequential, is dismissed. 10

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

disallowed. Accordingly, income of the assessee was assessed at Rs. 38,67,996/- against the returned income as per the revised return of income at Rs. 37,17,350/-. The Ld.CIT(A) by considering the relevant provision u/s 10(1) & 10(10C) of the Act, found that claim made by the assessee is genuine and based on bonafide ground even

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

In the result, the appeal of the assessee is allowed

Section 44DA of the Act. 5. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing the cost of materials of Rs. 493,200/- on the ground that the expense could not be verified. 6. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred

NORMAN GORGE WILSON,NOIDA vs. ITO(INTERNATIONAL TAXATION),WARD-1, DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5667/Del/2018 : Asstt. Year : 2015-16 Norman George Wilson, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Abopw3343B Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

JERRY KEMP KARTAR,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5668/Del/2018 : Asstt. Year : 2015-16 Jerry Kemp Kartar, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Ajzpc0774D Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

PAUL GERARD JENNER,NOIDA vs. ITO, WARD-1 (INTERNATIONAL TAXATION), DEEHRTADUN

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5669/Ddn/2018 : Asstt. Year : 2015-16 Paul Gerard Jenner, Vs Income Tax Officer, C/O Nangia & Co. Llp, A-109, Sector- Ward-1(Intl. Taxation), 136, Noida, Uttar Pradesh-201301 Dehradun-248001 (Appellant) (Respondent) Pan No. Anwpj5878L Assessee By : Sh. Amit Arora, Adv. Revenue By : Sh. Sudhir Kr. Sharma, Cit Dr Date Of Hearing: 16.12.2022 Date Of Pronouncement: 18.01.2023

disallowing the exemption under section 10(10CC) of the I.T. Act, 1961. Ground No. 5 On the facts and circumstances

INCOME TAX OFFICER, WARD-1(1)(3), DEHRADUN, AAYKAR BHAWAN, SUBHASH ROAD, DEHRADUN vs. UTTARAKHAND PURV SAINIK KALYAN NIGAM LIMITED, STATION SUB AREA

In the result, appeal of the assessee is allowed

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

10(26BBB) of the Act. The A.O. completed the assessment under section 143(3)/147 of the Act on 30.03.2017, wherein the claimed exemption of Rs. 5,82,53,120/- by the appellant was disallowed

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 80-IA(10) of the Act and still enhancing the business profit of the tax holiday entity (instead of reducing tax holiday deduction), leading to a dichotomy in its own approach. b. In doing so, AO also went against the order of the TPO which clearly stated that transfer pricing adjustment should be given effect by disallowing

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 80-IA(10) of the Act and still enhancing the business profit of the tax holiday entity (instead of reducing tax holiday deduction), leading to a dichotomy in its own approach. b. In doing so, AO also went against the order of the TPO which clearly stated that transfer pricing adjustment should be given effect by disallowing

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

10. That the AO and DRP have grossly erred on facts and in law in making disallowance of Rs 5,41,080/- being payment to NOV Brandt Oilfield. 11. That the AO and DRP have grossly erred on facts and in law in making disallowance of Rs 20,22,921/- being payment to Global Marine Technologies. 12. That

M/S. NANAK CHAND ASSOCIATES,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

section 269SS of the Act which prohibits any deposit or loan in cash exceeding Rs. 20,000/- from any person. Further except making claim that the amounts were received in cash, no evidence in the shape of confirmation etc. of Shri Madan Lal or Smt. Vimla Devi were produced before the lower authorities nor before us, to support the contention