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

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, 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

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

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

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

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

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

M/S. ALLIED GLASSES,ROORKEE vs. PR. CIT, DEHRADUN

In the result, appeal is allowed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2012-13 Allied Glasses, C/O Tilak Raj & Versus Principal Cit, Associates, Gandhi Vatika, Dehradun Roorkee. Pan: Aamfa7220L (Appellant) (Respondent) Assessee By : Sh. Tilak Raj, Advocate Revenue By : Sh. N.S. Jangpangi, Cit/Dr Date Of Hearing : 19.06.2023 Date Of Pronouncement: 23.06.2023 Order Assessee Has Filed The Present Appeal, Assailing The Order

disallow deduction under section 80IC of the Act. 3. Before us, the submission of learned counsel for the assessee is two-fold. Firstly, learned PCIT has not exercised the powers under section 263 of the Act independently, but at the behest of a subordinate authority. Secondly, at the time of assessment, the Assessing Officer has conducted full-fledged enquiry

ANUJ KUMAR,DEHRADUN vs. ACIT DCIT CENTRAL CIRCLE, DEHRADUN

In the result, the Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Anuj Kumar Vs. Acit Dcit Central Circle, Haripur, Kalsi, Dehradun, Investigation Wing, Cross Road, Uttarakhand Dehradun, Uttarakhand Pan: Aetpk0635A Appellant Respondent Assessee By Sh. Harshit Gupta, Ca Revenue By Sh. S. K. Chatterjee, Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 06/08/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

disallowance of Cash expenditure under Section 40A(3), given that the assessee was offering income under Section 44AD of the IT Act. Consequently, the provisions of Section 40A(3) were not pertinent. Despite this, the learned CIT(Appeals) displayed overenthusiasm in upholding the addition made by the Assessing Officer under the stringent provisions of Section

ITO, WARD-1(3)(2), NEW DELHI vs. LAXMI ELECTRONICS, , HARIDQAR

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2009-10 Income-Tax Officer, Versus Laxmi Electronics, F-32, Ward 1(3)(2), New Delhi. Industrial Area, Haridwar. Pan:Aacfl6648R (Appellant) (Respondent) Assessee By : None Revenue By : Sh. A.S. Rana, Sr. Dr Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Revenue Against Order Dated 31.01.2017 Of Learned Commissioner Of Income-Tax (Appeals), Agra (Camp At Dehradun) For The Assessment Year 2009-10. 2. In Ground No.1, The Revenue Has Challenged Deletion Of Addition Of Rs.2,57,71,163/- On Account Of Unconfirmed Purchases.

disallowance under section 40(a)(ia) of the Act for an amount of Rs.5,20,550/-. 4 | P a g e 8. Contesting

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

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

4,87,000/- under Section 69A of the\nIncome Tax Act, 1961, on account of cash found during the search\nproceedings. The appellant had clearly explained that the cash\nrepresented legitimate sales receipts from the appellant's petrol pump\nbusiness. This cash was part of the regular business income, already\ndeclared in the audited financial statements, supported by the books

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

section 40A (3) of the Act is wholly in applicable to the facts of the appellant since payments were covered under Rule 6DD of the Income Tax Rules and as such disallowance sustained is contrary to law and facts and hence untenable. 3.2 That the learned Commissioner (Appeals) of Income Tax has upheld the disallowance by disregarding the conduct

UTTRANCHAL IRON & ISPAT LTD.,KOTDWAR vs. DCIT, CIRCLE- 1(4)(1), RISHIKESH

In the result, this appeal of the assessee (ITA No

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

4. The relevant facts giving rise to this appeal are that the assessee, engaged in the Manufacturing of M.S. Bar, M.S. Ingot & Re-rolling of Steel etc. filed its Income Tax Return (hereinafter, THE ‘ITR’) of the relevant year on 30.09.2012 declaring income of Rs.45,95,730/- after claiming deduction of Rs.45,90,630/- under section 80IC of the Income