DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. VARSHA VISWANATH PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

VARSHA VISWANATH PROPERTIES PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary

transferred the same to the assessee company. The sale receipts admitted in the return of income by the assessee company in respect of Haritavanam Project for various years are as under: AY. 2014-15 AY. 2015-16 Total area sold in 600 13809.52 ankanams Sale receipts admitted in Rs. 9,60,000/- Rs. 2,21,47,000/- Return of income

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

transferring data from Tally to ERP and the seized electronic data is incoherent. Further, the assessee maintained regular books of account which were duly audited. Further, such books were part of the seizure effected.\n\ne. That the entire additional sale receipts estimated cannot constitute income and that only profit component embedded in the sales could be treated as income

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

Price card for the month of July 2010 indicating the discount policy of the Company, Page No. 1-2 of Additional Evidence Paper Book. Month-wise and region-wise break-up of cash discount, Page No. 3-4 of Additional Evidence Paper Book Samples of party-wise and month-wise break-up of cash discount, Page Nos.5-6 of Additional Evidence

ZUARI CEMENT LIMITED,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

Price card for the month of July 2010 indicating the discount policy of the Company, Page No. 1-2 of Additional Evidence Paper Book. Month-wise and region-wise break-up of cash discount, Page No. 3-4 of Additional Evidence Paper Book Samples of party-wise and month-wise break-up of cash discount, Page Nos.5-6 of Additional Evidence

ZUARI CEMENT LIMITED ,KADAPA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

Price card for the month of July 2010 indicating the discount policy of the Company, Page No. 1-2 of Additional Evidence Paper Book. Month-wise and region-wise break-up of cash discount, Page No. 3-4 of Additional Evidence Paper Book Samples of party-wise and month-wise break-up of cash discount, Page Nos.5-6 of Additional Evidence

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

Price card for the month of July 2010 indicating the discount policy of the Company, Page No. 1-2 of Additional Evidence Paper Book. Month-wise and region-wise break-up of cash discount, Page No. 3-4 of Additional Evidence Paper Book Samples of party-wise and month-wise break-up of cash discount, Page Nos.5-6 of Additional Evidence

ZUARI CEMENT LIMITED, KADAPA,KADAPA vs. ACIT, CIRCLE-1, KADAPA, KADAPA

Accordingly, this issue is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahusl.

Price card for the month of July 2010 indicating the discount policy of the Company, Page No. 1-2 of Additional Evidence Paper Book. Month-wise and region-wise break-up of cash discount, Page No. 3-4 of Additional Evidence Paper Book Samples of party-wise and month-wise break-up of cash discount, Page Nos.5-6 of Additional Evidence

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumar

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C