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

13,440/-. Thereafter, the case was assessed at an income of Rs. 39,70,440/- after making disallowance of expenses of Rs. 17,57,000/- u/s 40A(3) of the Act vide order passed u/s 153A/143(3) of the Act. ITA Nos. 7098 & 7099/De/2017 ITA Nos. 7095 & 7097/Del/2017 Manav Johar & Ors vs. DCIT 2.1 In appeal

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

13,440/-. Thereafter, the case was assessed at an income of Rs. 39,70,440/- after making disallowance of expenses of Rs. 17,57,000/- u/s 40A(3) of the Act vide order passed u/s 153A/143(3) of the Act. ITA Nos. 7098 & 7099/De/2017 ITA Nos. 7095 & 7097/Del/2017 Manav Johar & Ors vs. DCIT 2.1 In appeal

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

13,440/-. Thereafter, the case was assessed at an income of Rs. 39,70,440/- after making disallowance of expenses of Rs. 17,57,000/- u/s 40A(3) of the Act vide order passed u/s 153A/143(3) of the Act. ITA Nos. 7098 & 7099/De/2017 ITA Nos. 7095 & 7097/Del/2017 Manav Johar & Ors vs. DCIT 2.1 In appeal

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

13,440/-. Thereafter, the case was assessed at an income of Rs. 39,70,440/- after making disallowance of expenses of Rs. 17,57,000/- u/s 40A(3) of the Act vide order passed u/s 153A/143(3) of the Act. ITA Nos. 7098 & 7099/De/2017 ITA Nos. 7095 & 7097/Del/2017 Manav Johar & Ors vs. DCIT 2.1 In appeal

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

disallowed these payments under section 40A(3) of the Act as there was no exceptional clause to make such payments in cash under Rule 6DD of the Income Tax Rules. Keeping in view the above facts, the AO rejected the books of accounts of the assessee under section 145(3) of the Act and applied net profit

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

disallowing standby I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 charges totaling to Rs.54,600,000/- on the ground of business exigency and business prudence not proved by the appellant.” 2. In the cross objection filed by the assessee, the assessee challenged the validity of the final assessment order passed by the Assessing Officer u/s 143(3)/144C r.w.s. 254 of the Income

DCIT, RISHIKESH vs. M/S UTTRANCHAL IRON & ISPAT LTD.,, KOTDWAR

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

13 grounds, the assessee has raised following issues: i. Restricting the claim of deduction under section 80IC to 30% as against the claim of 50%, ii. Application of average net profit rate of 1.82% after rejecting books of accounts u/s 145(3) of the Act net profit after rejection of books of account vis-à-vis specific disallowances

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

13 grounds, the assessee has raised following issues: i. Restricting the claim of deduction under section 80IC to 30% as against the claim of 50%, ii. Application of average net profit rate of 1.82% after rejecting books of accounts u/s 145(3) of the Act net profit after rejection of books of account vis-à-vis specific disallowances

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

disallowance under Section 40(a)(ia) can be made for the non- 3 | P a g e deduction of TDS under Section 194 in the case of such kind of assessees. Under the Income Tax Act, computation of total income is made under the various heads of income, viz :- i. Salary ii. Income from house property iii. Profits and gains

BR ASSOCIATES ,UTTARAKAHAND vs. ACIT , RISHIKESH

In the result, the appeal of the assessee is allowed and the assessment order is quashed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2016-17] M/S. B R Associates Vs Acit Jolly Grant, Circle-1(4)(1) Bhaniyawala, Dehradun, Rishikesh, Uttarakhand-248140 Uttarakhand-249201 Pan-Aaqfb6241E Appellant Respondent Assessee By Shri Kanwal K.Juneja, Ca Revenue By Shri A.S.Rana, Sr.Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 18.02.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 08.07.2025 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Cit(A), Dehradun/10296/2018-19 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 28.12.2018 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2016-17. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed Its Return Of Income On 08.10.2016 Declaring Total Income At Inr 46,02,250/-. The Case Was Selected For Scrutiny Under Cass & The Notice Was Issued By Ito, Ward-1(2), Dehradun Thereafter, The Case Was Transferred To Dcit, Circle-1(1)(1), Dehradun. Thereafter, Various Notices Were Issued & Replies Were Filed By The Assessee. After Considering The Submissions, Total Income Was Assessed At Inr 1,93,96,755/- By Making Addition Of Inr 55.00 Lakhs Towards Bogus Advances & Inr 14,13,600/- As Deemed Income & Further Disallowance Of Expenses Of Inr 78,80,905/- Was Made.

13,600/- as deemed income and further disallowance of expenses of INR 78,80,905/- was made. 3. Against the said order, the assessee preferred an appeal before ld. CIT(A) who vide impugned order dated 08.07.2025, dismissed the appeal of the assessee ex-parte and confirmed the additions / disallowance made, as the assessee failed to appear and file necessary

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 the same u/s 37(1) of the Act in the draft assessment order which was upheld by the ld DRP. 15. With the aforesaid observations the ld AO pursuant to the order of the ld DRP passed a final assessment order u/s 143(3) read with section 144C(13

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

3) of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment proceedings, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had declared losses based on its tentative Profit & Loss accounts annexed with ITRs. As per the assessee, the C & AG had not appointed any auditor; therefore, its books

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

3) of the Income Tax Act, 1961 (hereinafter, the ‘Act’), wherein various additions/disallowances were made. During the course of the assessment proceedings, the Assessing Officer (hereinafter, the ‘AO’) noted that the assessee had declared losses based on its tentative Profit & Loss accounts annexed with ITRs. As per the assessee, the C & AG had not appointed any auditor; therefore, its books

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

In the result, the appeal of the assessee is allowed

13) of the Income- tax Act, 1961 (for short 'the Act') pursuant to the directions of the Dispute Resolution Panel (DRP) for the assessment year 2012-13. 2. Grounds of appeal taken by the assessee read as under :- 2 ITA No.6608/Del./2016 “1. In law and on facts and circumstance of the case, Learned Assessing Officer (,'Ld. AO'') erred

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

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

3) of the Act by making disallowance of Rs. 13,98,31,925/- on the ground that Duty Draw Back occurred during the year cannot be allowed as deduction u/s 80IC of the Act, further disallowed Rs. 51,27,57,399/- under Section

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

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

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

13: Disallowance of amount under section 40(a) 13.1 The learned AO / DRP erred in law and in facts in disallowing amount of Rs. 10,28,82,922 being the difference between the amount reflected in the tax audit report and considered by the Appellant in its computation of income. Ground No. 14: Disallowance of interest incurred on loan taken

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

13: Disallowance of amount under section 40(a) 13.1 The learned AO / DRP erred in law and in facts in disallowing amount of Rs. 10,28,82,922 being the difference between the amount reflected in the tax audit report and considered by the Appellant in its computation of income. Ground No. 14: Disallowance of interest incurred on loan taken

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

section 37(1) of the Act. The AO further alleged that since the branch office would not earn any income in future, therefore, no expenditure would be allowed under the matching principle. The DRP upheld the addition proposed by the AO by stating that similar disallowance has also been made for AY 2013-14 11. After hearing both sides