DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. BG EXPLORATION & PRODUCTION (INDIA) LTD., DEHRADUN

Appeal is dismissed

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

b) of section 42(1) of the Act, which covers expenditure incurred by any assessee, whether before or after commercial production in respect of drilling or exploration activities or services or in 4 BG Exploration & Production (India) Ltd. respect of physical assets used in that connection after the beginning of commercial production.” 6. We have given our thoughtful consideration

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

41 of 2022, 48 of 2022, 53 of 2022, 67 of 2022. The Page 4 ITA No.95 & 96/DDN/2023 MDDA Ld. AR also drew our attention to the decision of the Hon’ble Supreme Court in the case of Ahmedabad Urban Development Authority, Civil Appeal No. 21762 of 2017. The Ld. AR thus, prayed for relief on this score

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

41 of 2022, 48 of 2022, 53 of 2022, 67 of 2022. The Page 4 ITA No.95 & 96/DDN/2023 MDDA Ld. AR also drew our attention to the decision of the Hon’ble Supreme Court in the case of Ahmedabad Urban Development Authority, Civil Appeal No. 21762 of 2017. The Ld. AR thus, prayed for relief on this score

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

In the result, the appeal of the assessee is allowed

41 and sections 43 and 43A, in the case of an 8 ITA No.6608/Del./2016 assessee , being a nonresident, engaged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used, in the prospecting for, or extraction or production of, mineral oils, a sum equal

PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)

disallowed. Accordingly, income of the assessee was assessed at Rs. 38,67,996/- against the returned income as per the revised return of income at Rs. 37,17,350/-. The Ld.CIT(A) by considering the relevant provision u/s 10(1) & 10(10C) of the Act, found that claim made by the assessee is genuine and based on bonafide ground even

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

b) r/w sec. 143(3) of the Act on a total income of Rs. 52,04,810/-. At the time of assessment, the claim of set-off of the losses from the future and option (F&O) at Rs. 41,04,315 was disallowed and the income of the assessee was computed as under: House Property income Rs. 1

LATE SHRI CHANDRA PRAKASH CHAUDHARY THROUGH LEAGAL HEIR MRS. ANJU CHAUDHARY,NEW DELHI vs. DCIT, CIRCLE- 1 , DEHRADUN

b) r/w sec. 143(3) of the Act on a total income of Rs. 52,04,810/-. At the time of assessment, the claim of set-off of the losses from the future and option (F&O) at Rs. 41,04,315 was disallowed and the income of the assessee was computed as under: House Property income Rs. 1