MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

iv. Revenue received from PSC partners of ₹ 748,383,154/– on account of supply of imported material to be included in the revenue chargeable to tax u/s 44 BB of the income tax act as proposed to the claim of the assessee that these are not chargeable to tax in India. v. Revenue received from non-PSC partners amounting

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

IV, Kanpur [hereinafter referred to as ‘Ld. CIT(A)], dated 31/07/2019 against the orders passed by Deputy Commissioner of Income Tax, Central Circle, Dehradun for Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013- 14 respectively. 2. Identical issues involved in these appeals and hence they are taken up together and disposed of by this common

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

IV, Kanpur [hereinafter referred to as ‘Ld. CIT(A)], dated 31/07/2019 against the orders passed by Deputy Commissioner of Income Tax, Central Circle, Dehradun for Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013- 14 respectively. 2. Identical issues involved in these appeals and hence they are taken up together and disposed of by this common

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

IV, Kanpur [hereinafter referred to as ‘Ld. CIT(A)], dated 31/07/2019 against the orders passed by Deputy Commissioner of Income Tax, Central Circle, Dehradun for Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013- 14 respectively. 2. Identical issues involved in these appeals and hence they are taken up together and disposed of by this common

SHRI KRISHNA EDUCATIONAL TRUST,KURUKSHETRA vs. DCIT CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

IV, Kanpur [hereinafter referred to as ‘Ld. CIT(A)], dated 31/07/2019 against the orders passed by Deputy Commissioner of Income Tax, Central Circle, Dehradun for Assessment Years 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 & 2013- 14 respectively. 2. Identical issues involved in these appeals and hence they are taken up together and disposed of by this common

RAJU VERMA,DEHRADUN vs. DCIT, DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

IV, Kanpur, (‘the Ld. CIT(A)’ for short) dated 17.02.2027, for Assessment Year 2012-13. 2. During the course of hearing vide letter dt. 13.11.2024, assessee filed an application under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 (ITAT Rules, in short) and raised one additional ground which reads as under: “That having regard to the facts

NAMITA AGRAWAL,UTTRAKHAND vs. DCIT, CENTRAL CIRCLE, DEHRADUN, INCOME TAX OFFICE ,DEHRADUN

In the result, appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year : 2019-20] Namita Agrawal, Vs Dcit, 36/1, E C Road, Dehradun, Central Circle, Uttarakhand-248001 Dehradun Pan-Afspa0668P Appellant Respondent Assessee By Shri Anil Jain, Adv. & Shri Naman Jain, Adv. Revenue By Shri S.K.Chaterjee, Cit. Dr Date Of Hearing 09.07.2025 Date Of Pronouncement 09.07.2025 Order

35,000 on account of alleged cash paid for the purchase of plot, without confronting the seized material and any corroborative material and not providing the same with the copies of the statements recorded and also failed to provide cross examination of the person whose statement is recorded inspite of repeated request made during the assessment. 6. The order