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

iii) KG-DWN-98/4 of Rs .6245 0283/– cannot be disallowed. In view of this we direct the Ld . Assessing Officer to delete the disallowance made with respect to about 3 items . 56 . Now coming to the claim of the deduction of expenditure of Rs . 220983295/– on account of purchase of seismic data and general and administrative expenses in connection

LAKSAR CO OPERATIVE CANE DEV. UNION LTD.,LAKSAR vs. ITO, W- 1(3)(4), ROORKEE, ROORKEE

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

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

iii. Because while passing impugned order dismissing appeal, the Id. CIT (A) has not considered the written submission dt. 05.04.2024 filed before him on 05.04.2024 in support of grounds of appeal. iv. Because the Id. CIT(A) has erred in holding that ground no. 1 to 5 and 7 of the grounds of appeal of the appellant pertains to mainly

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

35 and written submissions dated 28.10.2024 and case laws relied upon by the appellant. 3. That ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/- made by assessing officer (AO) at CPC u/s 143(1)(ii) through automated process u/s 143(1) of the Income Tax Act 1961 without appreciating the fact

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity at a loss of Rs. 23,33,939/- in the following manner. Thus, the contention is that

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity at a loss of Rs. 23,33,939/- in the following manner. Thus, the contention is that