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 under section 43Brws 36(1)(va) of the Income Tax Act, 1961 (hereinafter, the ‘Act’). 4. The relevant facts giving rise to these appeals are that the assessee, a corporate body (UP Urban Planning and Development Act, 1975), engaged in the business of promoting and securing the development of Mussoorie and Dehradun Urban Area by developing for housing scheme

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

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

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

disallowance made on account of delay in payments of Employee Contributions to PF and ECGI. There is delay in payment of Employees’ Contributions to provident fund trust and group insurance aggregating to Rs.76,22,211/- and Rs.8,26,865/- respectively. The AO had taxed the same in accordance with the provisions of Section 2(24)(x) r.w.s. 36

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

disallowance made on account of delay in payments of Employee Contributions to PF and ECGI. There is delay in payment of Employees’ Contributions to provident fund trust and group insurance aggregating to Rs.76,22,211/- and Rs.8,26,865/- respectively. The AO had taxed the same in accordance with the provisions of Section 2(24)(x) r.w.s. 36

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

2. Medicinal herbs and aromatic herbs, etc., processing 3. Honey 0409004 4. Horticulture and agro-based industries such as (a) Sauces, ketchup, etc 21.03 15135 to 15137 and 5139 (b) Fruit juices and fruit pulp 2202.40 (c) Jams, jellies, vegetable juices, 20.01 puree, pickles, etc. (d) Preserved fruits and vegetables (e) Processing of fresh fruits vegetables including packaging (f) Processing

DCIT, DEHRADUN vs. M/S INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant year

INSTITUTE OF CLINICAL RESEARCH (INDIA) SOCIETY,DEHRADUN vs. ACIT, DEHRADUN

In the result, the appeal filed by the assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

section 13 of the Act by following the decision for the A.Y 2006-07 without appreciating the facts brought on record for the instant year. 2. The Id. CIT(A) has erred in law and on facts by deleting the addition made on account of disallowance u/s 40A(2) without appreciating the facts brought on record for the instant year

ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN vs. WESTERN GECO INTERNATIONAL LIMITED, HARYANA

The Appeal of the Revenue is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 141/Del/2024 (A.Y 2021-22)

disallowance made by the A.O. by following the ratio laid down by the Special Bench of the Tribunal in Assessee’s own case for Assessment Year 2011-12 in ITA No. 6436/Del/2014 and 6536/Del/2014 and the Judgments of High Courts. 6. As against the order of the Ld. CIT(A) dated 20/06/2024, the Department preferred the present Appeal

PSB PAPERS PRIVATE LIMITED,U.S. NAGAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX , BAREILLY

In the result, the appeal of the assessee is partly allowed for

2 Accordingly, a show-cause notice was issued under section 263 of the Act by learned PCIT on 12.03.2021 fixing the case for hearing on 17.03.2021. Learned PCIT has recorded in his revision order under section 263 of the Act that no reply was received from the assessee for the said show-cause notice. Accordingly, he directed to set aside

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

36,20,743/- (for material and others in respect of Petrogas contract). c) Rs. 2,53,99,401/- ( for services contract under well test division of ONGC Contract). 8. The ld AO concluded that the services performed under both the contracts are in the nature of Fees For Technical Services (FTS) as defined

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

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

36. Search under section 132 enables an Assessing Officer to issue notice to file returns under section 153A. Section 153A is a substantive provision to do the assessment for six assessment years. Section 153A, by way of adaptation, conveys the responsibility for filing of the return under section 139 Therefore, a return filed in pursuance of a notice issued under

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

HIMANSHU SHUKLA,RUDRAPUR vs. THE ASSISTANT DIRECTOR OF INCOME TAX , BANGALORE

In the result, appeal of the assessee is dismissed

2. None appeared on behalf of the assessee. Since the issue is already settled by the decision of the Hon’ble Supreme Court, we proceed to dispose of this appeal on hearing the Ld. DR and based on materials available on record. 3. The only issue to be decided in this appeal is as to whether

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

36,790/- and claimed relief under Section 90/ 90A of the Act on account of foreign tax credit of Rs. 5,72,956/-. The said revised return was also processed by the Learned CPC under Section 143(1) of the Act on 21-04-2021 accepting the returned income. However, the Learned CPC did not give the relief for foreign

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

In the result, appeal of the assessee in ITA No

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 the AO in A.Y. 2007-08 had in principle accepted

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

In the result, appeal of the assessee in ITA No

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 the AO in A.Y. 2007-08 had in principle accepted

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

section 42(1) of the Act. Accordingly, such expenses incurred by the appellant 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