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

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2012-13 Institute Of Clinical Research Vs. Commissioner Of Income India Society, Tax (Appeals), 1St Floor, Building No.1, Dehradun Treenetra Vihar, Near Kargt Chowk, Dehradun Pan :Aabai3710P (Appellant) (Respondent) Assessee By None Department By Sh. Amar Pal Singh, Sr. Dr

Section 11. The disallowance made 4 | P a g e under Section 40(a) will only go to enhance the business

ACIT, UTTRAKHAND vs. M/S. UTTARANCHAL JAL VIDYUT NIGAM LTD., DEHRADUN

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri Challa Nagendra Prasadassessment Year: 2012-13 Acit, Vs. Uttaranchal Jal Vidyut Circle-2, Nigam Ltd., 13-A, Subhash Road, Ujjwal, Maharani Bagh, Uttarakhand. Gms Road, Dehradun. Pan: Aaacu6672R (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue By : Smt. Poonam Sharma, Sr. Dr Date Of Hearing : 22.12.2021 Date Of Pronouncement : 24.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 29Th December, 2016 Of The Cit(A), Dehradun, Relating To Assessment Year 2012-13. 2. The Only Effective Ground Raised By The Revenue Reads As Under:- “1. The Ld.Cit(A) Has Erred In Law & On Facts By Allowing Depreciation On Assets For Which The Actual Cost As Per Section 43(1) Of The Income Tax Act, 1961 Was Nil. 2. The Order Of The Ld.Cit(Appeals) Be Set Aside & That Of The Assessing Officer Be Restored.”

4) of section 63 of the U.P. Reorganization Act, 2000 (did not amount*)(* should read “amounted to”) to a demerger. In the circumstances, it is held that the view of the A.O. that the assets have been acquired free of cost and, therefore, the depreciation is not allowable on them is not sustainable. In the circumstances, the disallowance

BHANIYAWALA KISAAN SEWA SAHKARI SAMITI LIMITED,DEHARADUN vs. THE INCOME TAX OFFICER, WARD-1(1)(2), DEHRADUN

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

disallowed deduction u/s 80P of the Income Tax Act 1961 on the ground that the assessee has not filed its income return and also not considered that the assessee is co- operative society. 4. That on the facts and in circumstances of the case the Ld. CIT(A) has erred not considering Income Tax Return submitted during the assessment proceeding

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

disallowance of claim of deduction under section 80IA of the Act made by the Assessing Officer (‘AO’) on the income derived from the excess provisions written back and late payment surcharges on debtors on the reasoning that such income has not any direct nexus with the eligible business activities of the assessee. 4

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

section 115BBE of the Act of getting taxed at a higher rate, the assessee chose to file revised return on 13.12.2018, wherein, the assessee distributed the additional income of Rs.74,96,096/- to all the assessment years commencing from assessment years 2011-12 to 2017-18. Accordingly, the additional income offered by him in the revised return filed

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 of interest under section 14A. (v) Taxability of contract receipt of Rs.8,19,265/- on accrual basis 4. The facts

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 of interest under section 14A. (v) Taxability of contract receipt of Rs.8,19,265/- on accrual basis 4. The facts

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

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 under section 43Brws 36(1)(va) of the Income Tax Act, 1961 (hereinafter, the ‘Act’). 4. The relevant facts

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

4)(a) provides that Australian tax paid shall be allowed as a credit against the Indian tax but limited to proportion of Indian tax. Neither section 90 nor DTAA provides that FTC shall be disallowed

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

4 Purchase of land 01.12.2009 10,000 Cash 5 Purchase of land 01.12.2009 7,03,000 Cash Total 17,57,000 In this regard the assessee was asked to explain as to why he expenses incurred on account of purchase of material in cash of Rs. 1757000/- may not be disallowed by invoking the provisions of section

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

4 of the original grounds of appeal (Form 35 e-filed) and also the specific ground no. (ii) of an application dt. 04.04.2024 e-filed u/s 250(5) before him on 04.04.2024 as well as the written submission made in para no. 2 of the written submission dt. 05.04.2024 е-filed on 05.04.2024 r/w a supplementary written submission

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

disallowing the claim of the appellant for deduction u/s 80-IC of the Income Tax Act, 1961 ("The Act") and confirming the addition of income of INR 1,84,28,269/- on account of deduction claimed under section 80IC as made by the Learned Joint Commissioner of Income Tax Range- 2, Dehradun

ACIT, CIRCLE- 2, DEHRADUN vs. RAJESH BALLABH, DEHRADUN

In the result appeal of the Revenue is dismissed

Bench: Shri R.K.Panda & Shri K.Narasimha Chary

4. Learned Assessing Officer further observed that there are vehicle running expenses to the tune of Rs. 72,18,722/- and since the assessee failed to produce any supporting evidences/bills and vouchers in support of such claim, it would be reasonable to disallow 25% of such expenses. On this account, learned Assessing Officer disallowed a sum of Rs.18