TAKNOR JHALA FRUITS COLLECTION AND PROCESSING PRIVATE LIMITED,RISHIKESH, UTTRAKHAND vs. CIT(A)-3, NOIDA, CIT(A)-THREE, NOIDA AND ITO RISHIKESH

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2017-18 Harsil Gangotri Fruits Vs. Cit(A)-3, Processing & Marketing Pvt. Noida Ltd., Plot No. 89, Nirmal Bagh Aam Bagh, Visthapit Pashulok, Rishikesh, Dehradun, Uttarakhand Pan :Aacch9436Q (Appellant) (Respondent) With Assessment Year: 2017-18 Taknor Jhala Fruits Collection Vs. Cit(A)-3 & Processing Pvt. Ltd., Noida Plot No. 89, Nirmal Bagh Aam Bagh, Visthapit Pashulok, Rishikesh, Dehradun, Uttarakhand Pan :Aaect2878A (Appellant) (Respondent)

section 80-IB(11A) deduction since engaged in collection, procurement, sorting, grading of apple produce. We accordingly are of the considered view that in light of CBDT’s recent Circular No.37/2016 that once the assessees/appellants are eligible for foregoing Chapter II deduction (supra), no such disallowance

ITO, WARD- 2(5), DEHRADUN vs. WINDLASS ENGINEERS & SERVICES PVT. LTD., DEHRADUN

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2014-15 Income-Tax Officer, Versus Windlass Engineers & Services Ward 2(5), Dehradun. Pvt. Ltd., 11A, Rajpur Road, Dehrdun. Pan: Aaacw6855C (Appellant) (Respondent) Assessee By : Sh. Virendra Kalra, Ca Revenue By : Smt. Poonam Sharma, Addl. Cit Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023 Order This Is An Appeal By The Revenue Against Order Dated 31.01.2018

11A, Rajpur Road, Dehrdun. PAN: AAACW6855C (Appellant) (Respondent) Assessee by : Sh. Virendra Kalra, CA Revenue by : Smt. Poonam Sharma, Addl. CIT Date of hearing : 19.06.2023 Date of pronouncement: 23.06.2023 ORDER This is an appeal by the Revenue against order dated 31.01.2018 of learned Commissioner of Income-tax (Appeals), Haldwani for the assessment year 2014-15. 2. The major controversy