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

7. Ground No. 2 pertains to the deletion of disallowance u/s 40A(2) of the Act. 8. Briefs facts relating to this issue are that during the course of assessment proceedings, the Assessing Officer noticed that the assessee has made payment of Rs. 21,22,99,500/- to ICRI Research P Ltd, a party covered u/s 40A(2)(b

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

7. Ground No. 2 pertains to the deletion of disallowance u/s 40A(2) of the Act. 8. Briefs facts relating to this issue are that during the course of assessment proceedings, the Assessing Officer noticed that the assessee has made payment of Rs. 21,22,99,500/- to ICRI Research P Ltd, a party covered u/s 40A(2)(b

EKSHAD AHAMAD PATODI,U S NAGAR vs. ACIT(OSD), WARD-2(3)(5), KHATIMA

In the result, the Appeal filed by the assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

disallowed u/s 40A(3) of the Act. 4. The Ld. CIT-A) has sustained penalty contrary to facts and against law. 5. That the impugned order is bad in law and not in consonance with facts, and against the principles of natural justice.” 3. None appeared for the assessee even after the registry issued notices to the assessee. 4. Considering

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

40a(ia) of the Act for non deduction of TDS. 7. Without prejudice to above and in law and circumstances of the case, the Ld. AO has erred in denying the claim of depreciation and amortization of Rs. 49,75,184/-. 8. Without prejudice to above and in law and circumstances of the case, the Ld. AO erred in disallowing