INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Section 57(iii) of the Act and this cannot be granted since the INC did not place on record the factual basis for such a claim. 124. The legal position is that no deduction can be allowed with respect to the expenditure incurred by the political party for any purpose whatsoever if it fails to comply with the basic requirements

INDIAN NATIONAL CONGRESS ALL INDIA CONGRESS COMMITTEE,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

disallowance made and\nsustained is not in accordance with law.\n2.3 That the learned Commissioner of Income Tax (Appeals) has also\nfailed to appreciate that clarification vide F.No. 173/193/2019-ITA-I\ndated 23.4.2019 issued by Central Board of Direct Taxes read with\nmemorandum explaining Finance Bill in respect of third proviso\ninserted to section 13A

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

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

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

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

COMMISSIONER OF INCOME TAX CENTRAL I NEW DELHI vs. J B ROY

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

Section 10(13A). In this view of the matteJ, we answer the seconcl substantial question of law in these two appeals in the affirmative' in favour of the assessee and against the revenue' 15. That leaves us with the second substantial question of law in ITA No.258/2010 which is as under: - (i, whether the ITAT wds correct

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