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

251/- under section 115JB of the Act. The case was picked up for scrutiny and consequential assessment was completed at income of Rs.1208,85,53,720/-as under: S. No. Particulars Amount (Rs.) 1. Disallowance

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

In the result, appeal of the assessee is partly allowed

251(1)(a) of the Act by the\nHon'ble CIT(A) and enhancing the income of the Appellant is invalid\nand contrary to the provisions of law, and the enhancement deserves\nto be deleted.\nThat on the facts and circumstances of the case and in law, the\nHon'ble CIT(A) has erred in enhancing the income

IMSI (INDIA) PVT. LTD.,DEHRADUN vs. JCIT, DEHRADUN

In the result, all the three appeals filed by the assessee in ITA

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

disallowed the claim of deduction u/s 80IC of the Act. 6. We find that the claim of deduction u/s 80IC of the Act was allowed by this Tribunal in A.Ys 2007-08 to 2010-11 in ITA Nos. 5856/DEL/2011, 4279/DEL/2012, 5744/DEL/2012 and 2506/DEL/2013. The relevant findings of the co-ordinate bench read as under: “27. We have considered the submissions