M/S THDC INDIA LIMITED, RISHIKESH,RISHIKESH vs. PCIT, DEHRADUN, DEHRADUN

In the result, appeal of the assessee is partly allowed

5\nITA No.69/DDN/2024\nincome" and similarly in “Note No.34” under the head “finance cost”,\nthe fair value loss on financial assets is recorded. However, the AO has\nfailed to appreciate these facts and disallowed the deduction u/s 80 IA\nof the Act on the fair value credited to P&L A/c by ignoring the fact that\nthe corresponding entry

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

disallowance made under Section 40(a)(ia) on account of non- deduction of TDS for sum of Rs.3,06,457/- and the Ground No.1 as raised by the assessee stands allowed.” 5

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

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. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees

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. 3.1 Vide 5 grounds; the Revenue has raised following issues (i) Disallowance of employees

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

disallowing standby I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 charges totaling to Rs.54,600,000/- on the ground of business exigency and business prudence not proved by the appellant.” 2. In the cross objection filed by the assessee, the assessee challenged the validity of the final assessment order passed by the Assessing Officer u/s 143(3)/144C r.w.s. 254 of the Income

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

section 90 read with rule 128(9) is a procedural law and should not control the claim of FTC. 12. It was further submitted that even in the context of 80IA(7), 10A(5) etc, wherein there is specific provision for disallowance

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

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

5. That, the appellant craves leave to add or amend any other more ground of appeal as stated above as and when needs for doing so may arise.” 2.1 The sole substantial issue raised in this appeal is that whether the Ld. CIT(A) is justified in deleting the disallowance of deduction made under section

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 of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act. Aggrieved, the assessee filed appeals before the CIT(A) but did not succeed. Hence, it appealed before the Tribunal. Now, we have been tasked to decide this appeal. 5

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 of Rs.28,080/- under section 43B r.w.s. 36(1)(va) of the Act. Aggrieved, the assessee filed appeals before the CIT(A) but did not succeed. Hence, it appealed before the Tribunal. Now, we have been tasked to decide this appeal. 5

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

section 80P of the Act was never disallowed in the past in the case of the assessee. 5. We have

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

disallowance was made on surmises and conjectures as the AO had not pointed out any discrepancy in the books of accounts. 5. On the other hand, the Ld. DR, placing reliance on orders of the authorities below, prayed for dismissal of the appeal. 6. We have heard both parties and have perused the material available on the record. We find

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

5. Pursuant to the search conducted in the premises of the assessee, notice under section 153A of the Act was issued to the assessee for the assessment years 2012-13 to 2016-17 on 20.12.2017. The time granted by learned AO in the notice issued under section 153A of the Act for filing returns of income

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

GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

sections 5 and 9 of the Act. A combined reading would suggest that the payment made not chargeable to tax under the provisions of Act, tax at source was not liable to be deducted. From the discussion hereinabove, it is concluded that the payment cannot be brought within the ambit of FTS, in the absence of an enabling Article

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

sections 5 and 9 of the Act. A combined reading would suggest that the payment made not chargeable to tax under the provisions of Act, tax at source was not liable to be deducted. From the discussion hereinabove, it is concluded that the payment cannot be brought within the ambit of FTS, in the absence of an enabling Article

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

sections 5 and 9 of the Act. A combined reading would suggest that the payment made not chargeable to tax under the provisions of Act, tax at source was not liable to be deducted. From the discussion hereinabove, it is concluded that the payment cannot be brought within the ambit of FTS, in the absence of an enabling Article