RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- 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 Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

section 201 of the Act held that as per the combined reading of both these provisions, no disallowance could be made

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

201(1) w.e.f. 1st July, 2012 is curative in nature and applies retrospectively to the case of the assessee. (ii) Whether the CIT(A) has erred in directing the Assessing Officer to not levy interest u/s 234B of the Income Tax Act, 1961 when the decision of the Delhi High Court in GE Packaged Power Inc. has not attained finality

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

disallowance made by the AO. Ground of appeal No.2 raised by the Revenue is thus dismissed. 12. Grounds of appeal Nos. 3 & 4 raised by the Revenue are with respect to the findings of ld. CIT(A) in disregarding the action of AO in treating the additional income of INR 3.89 crores offered during the course of survey on account

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

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

201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4. It is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

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

201 (Delhi Tribunal) allowing the depreciation on the asset\nreceived by the assessee on the demerger is not attained finality.\n4.\nIt is further seen that following the said order in assessee's own case for\n Assessment Year 2018-29 as well as in AY 2021-22 and in AY 2022-23 in ITA\nNo.153/DDN/2024, ITA No.154/DDN/2024

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND

Appeal is partly allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

201 of PB). iii) Certificate of Sh. Anil Mishra (Local Municipal Counsellor) dated 05.12.2018 stating that assessee has been doing agricultural activities on the aforesaid land (kindly see page 30 of PB). iv) Photographs of agricultural activity being carried out by assessee at the time of sale of land (kindly see pages 223 to 224 of PB). v) Photographs

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

In the result, appeal of the assessee is partly allowed

disallowance u/s 80 IA, the same\nis taxed without any real income. Ld. AR thus, requests that deduction\nu/s 80IA of the Act on these items of income deserves to be allowed.\n11. On the other hand, Ld.Sr.DR vehemently supported the orders of\nthe lower authorities and submits that Ld.CIT(A) has passed a reasoned\norder wherein items on which