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) of the Act on 30.01.2015 starting the computation of total

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. Aggrieved, the assessee filed appeals before the CIT(A) but did not succeed. Hence, it appealed before the Tribunal. Now, we have been tasked to decide this appeal. 5. Before us, the Ld. AR submitted that the State Government, vide GO No.152/9-A-1-1998 dated 15.01.1998, authorized

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. Aggrieved, the assessee filed appeals before the CIT(A) but did not succeed. Hence, it appealed before the Tribunal. Now, we have been tasked to decide this appeal. 5. Before us, the Ld. AR submitted that the State Government, vide GO No.152/9-A-1-1998 dated 15.01.1998, authorized

BHUPENDRA BORA,GHAZIABAD vs. DCIT, DEHRADUN

In the result, the appeal is allowed

Bench: Shri M. Balaganesh & Shri Satbeer Singh Godara(Through Video Conferencing) Bhupendra Bora, Vs. Dcit, Flat No. S4, Plot No. 618A, Circle-1(1)(1), Sector-1, Vaishali, Dehradun Ghaziabad (Appellant) (Respondent) Pan: Ajkpb5486A Assessee By : None Revenue By: Shri A. S. Rana, Sr. Dr Date Of Hearing 17/03/2025 Date Of Pronouncement 02/04/2025

section 139, in the manner specified for furnishing such return of income.' 4. The Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24 of India Australia tax treaty ("DTAA") in a revised return of income filed on 31-8-2018. The Assessee had not filed the Form 67 before filing the return

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

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

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

disallowing deduction u/s 80IC/Chapter VI-A of the Act. 4. On the facts and circumstances of the case and in law, the Ld. AO/DRP have failed to appreciate that to invoke the provisions of Section 92BA, existence of any 'arrangement' to ‘more than ordinary profits’ between the Appellant and its Associate Enterprise (“AE”) need to be established under the provisions

SH.SUDESH VERMA,DEHRADUN vs. ITO, W-1(2)(4), DEHRADUN

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

disallowed the expenses of Rs.7,31,340/-. Further, the AO, on verification under section 133(6) of the Act, made an addition of Rs.14,502/- on account of bogus liability shown in the name of M/s. Dehradun Medicine Centre. Aggrieved, the assessee filed appeal before the Ld. CIT(A), who dismissed the appeal on the reasoning of non-prosecution

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. BG EXPLORATION & PRODUCTION (INDIA) LTD., DEHRADUN

Appeal is dismissed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

section 42(1) of the Act. Accordingly, such expenses incurred by the assessee were held to be in the nature of head office expenditure allowable only to the extent of 5% of the adjusted total income of the appellant. The AO did not, however, make any addition since the said expenses had already been disallowed

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 42(1) of the Act. Accordingly, such expenses incurred by the assessee were held to be in the nature of head office expenditure allowable only to the extent of 5% of the adjusted total income of the appellant. The AO did not, however, make any addition since the said expenses had already been disallowed

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

disallow Rs.3,43,90,634/- being the expenses holding that since the said expenses had been incurred for prospecting new business opportunities, therefore, the same were to be treated as pre-operative in nature and not allowable under section 37(1) of the Act. The AO held that since the branch office would not earn any income in future, therefore

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

disallow Rs.3,43,90,634/- being the expenses holding that since the said expenses had been incurred for prospecting new business opportunities, therefore, the same were to be treated as pre-operative in nature and not allowable under section 37(1) of the Act. The AO held that since the branch office would not earn any income in future, therefore

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

SANJAY BANSAL,NEW DELHI vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

SANJAY BANSAL,DEHRADUN vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad

disallowance made are uncalled for. 30. That the observation and the additions by the AO and by the CIT(A) made are unjust, bad in law, highly excessive and based on surmise conjecture. 31. That on the facts and circumstances of the case and in law the AO/CIT(A) has grossly erred in charging interest u/s 234A, 234B and 234C

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 of the assessee is partly allowed

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2016-17

section 37 (1) of the act. It is also not the argument of the revenue that such expenditure incurred by the Assessee is capital in nature. Furthermore, the Ld. AR has also pressed into several decisions which say that that expenses incurred towards extension of business which was subsequently abandon or did not fructify, are allowable. Therefore in view

EXPRESS DRILLING SYSTEMS LLC,NOIDA vs. DCIT INTERNATIONAL TAXATION,, DEHRADUN

In the result ground number 2 of the appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiexpress Drilling Systems Llc, Vs. Dict International Taxation, C/O. Nangia & Co, Circle-1, Dehradun A-109, Sector-136, Noida Pan: Aabce6891R (Appellant (Respondent)

31 October 2016. Assessee is aggrieved with that order has preferred this appeal contesting the above disallowances. 6. Rival parties are heard and the orders of the lower authorities are perused. 7. With respect to the ground number 1, we find that assessee has made payment to sub contractors of ₹ 200,505,600/– which is mentioned in the tax audit

BG INTERNATIONAL 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 and stay application filed by the assessee is dismissed

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2017-18

31,09,974 Administrative and Geological & Geophysical and other expenses iii. Management 34,09,08,884 Service Unit Charges iv. IT Project Cost 128,07,33,360 Recharges Total 1,86,43,25,025 3 Stay No. 14/DDN/2020 3. It was claimed by the assessee that these receipts are in the nature of reimbursement and reduced the entire amount