PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 13A of the Act. 125. Therefore, the only way to proceed in the present matter is to wholly disallow

PANKAJ KAYATHWAL,FARIDABAD vs. ITO, WARD- 2(4), NOIDA

The appeal of the assessee is partly allowed

Bench: Shri Kul Bharat

disallow the relief u/s.24 of the Act, therefore we cannot comment upon this aspect of the matter. In this view of the matter, we delete the addition and direct the AO to allow exemption u/s.10(13A) of the Act to the assessee. This ground is also allowed as indicated above.” 6. Further, the Hon’ble Punjab & Haryana High Court

COMMISSIONER OF INCOME TAX vs. UK BOSE

In the result all the appeals filed by the Revenue are dismissed

13A) on the basis of the rent paid by him which has been debited from his salary directly. This Section exempts any special allowances specifically granted to an assessee by his employer to meet expenditure actually incurred on payment of rent for residential accommodation occupied by the assessee, to such extent as may be prescribed, having regard to the area

SHRI RAM AGRAWAL,MATHURA vs. ITO WARD 72(1), DELHI

In the result, appeal is dismissed

Bench: Shri Satbeer Singh Godaraassessment Year: 2023-24 Sh. Ram Agrawal, Vs. Income Tax Officer, Lig 25, Phase-1, Ward-72(1), Mahavidhya Colony, Delhi Mathura Pan: Aerpa9566Q (Appellant) (Respondent) Assessee By Sh. V. Raj Kumar, Adv. Department By Sh. Manoj Kumar, Sr.

disallowance of the deduction under Section 80GGC is arbitrary ana fallacious and without merit. The AU failed to follow the basic principles of natural justice and has disregarded material evidence Accordingly, it is submitted that the deduction claimed under Section 80GGC must be directed to be allowed. A search and seizure action u/s 132 of the Act was conducted

MANOJ KUMAR JAIN,NEW DELHI vs. ACIT,CENTRAL CIRCLE-14, NEW DELHI

In the result, the appeal of the assessee is dismissed

Disallowance of deduction claimed under section VIA of INR\n66,379/-; and\n(iv) Denial of exemption under section 10(13A

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

disallowances have been made by the assessing officer without considering the relevant submissions and detailed documentary evidences placed on record by the appellant, despite the specific directions of the DRP. Further, the documentary evidences have not been controverted by the assessing officer before making the additions. 41. In fact, the appellant had, during the course of assessment proceedings even offered

NAVEEN KUMAR,BARWALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, HISAR, HISAR

Appeal is partly allowed in above terms

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2017-18

Section 80GGC amounting to Rs. 17,75,000/- and disallowance of exemption u/s 10(13A) of Rs. 1,51,500/- on account

ACIT, NEW DELHI vs. M/S. INDIAN FARMER FERTILIZER CO-OPERATIVE LTD., NEW DELHI

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaasstt. Commissioner Of Income Vs. M/S. Indian Farmer Fertilizer Tax Co-Operative Ltd. Circle -31(1), Iffco Sadan, C-1, New Delhi District Centre, Saket Place, New Delhi Pan- Aaaai0050M (Appellant) (Respondent)

disallowance u/s. 14A as the said section only covers the investments, the income from which does not form part of the Total Income (i.e. they do not enter enter the computation of Total Income at all u/s. 10 to 13A

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

DISALLOWANCE OF RS.50,00,000/- PAID FOR ASSIGNMENT OF LOAN FROM AJL AS AN EXPENSE INCURRED TOWARDS THE OBJECTS 1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in upholding the action of the AO of not granting deduction of Rs.50,00,000/- paid by the Appellant for assignment

ITO, WARD- 44(2), NEW DELHI vs. THREEPENCE CRAFT , NEW DELHI

In the result, the appeal of the assessee in ITA 2234/Del/2015\nis allowed and the appeal of the assessee in ITA 5410/Del/2019 and\nappeal of the Revenue in ITA 5995/Del/2019 are dismissed as\ninfr...

disallowance u/s 40(a)(i) of the Act\ncan be made.\n\n7. That the appellant craves leave to add, amend or alter\nany of the grounds of appeal.”\n\n7. The Ld. Counsel for the assessee submitted that based on the\nproposal made by the Assessing Officer a show-cause notice dated\n05.05.2014 was issued

THREEPENCE CRAFT ,NEW DELHI vs. ITO, WARD- 44(2), NEW DELHI

In the result, the appeal of the assessee in ITA 2234/Del/2015\nis allowed and the appeal of the assessee in ITA 5410/Del/2019 and\nappeal of the Revenue in ITA 5995/Del/2019 are dismissed as\ninfr...

disallowance u/s 40(a)(i) of the Act\ncan be made.\n\n7. That the appellant craves leave to add, amend or alter\nany of the grounds of appeal.”\n\n7.\nThe Ld. Counsel for the assessee submitted that based on the\nproposal made by the Assessing Officer a show-cause notice dated\n05.05.2014 was issued

THREEPENCE CRAFT,NEW DELHI vs. CIT- IX, NEW DELHI

In the result, the appeal of the assessee in ITA 2234/Del/2015\nis allowed and the appeal of the assessee in ITA 5410/Del/2019 and\nappeal of the Revenue in ITA 5995/Del/2019 are dismissed as\ninfr...

disallowance u/s 40(a)(i) of the Act\ncan be made.\n\n7. That the appellant craves leave to add, amend or alter\nany of the grounds of appeal.”\n\n7. The Ld. Counsel for the assessee submitted that based on the\nproposal made by the Assessing Officer a show-cause notice dated\n05.05.2014 was issued