THE ACIT, CIRCLE 2(1), INDORE vs. DR. SHRI RAJEEV CHAUDHARY, INDORE

In the result, the appeal of the revenue is allowed and cross objection of the assessee is partly allowed

Bench: Hon'Ble I Kul Bharat & Hon'Ble Manish Boradassessment Year 2008-09 Pan : Abkpc5729K Assistant Commissioner Of V/S Dr.Rajeev Choudhary Income Tax, 1, Shiv Vilas Palace Circle-2(1), Indore Indore

section 143(3) of IT, Act, 1961 at Rs.3,17,71,700/- 5. Aggrieved assessee preferred an appeal before the ld. CIT(A) and partly succeeded as Ld. CIT(A) confirmed the disallowance u/s 14A of the Act at Rs.2,15,542/- and allowed the assessee’s claim of profit from purchase and sale of equity shares held for less

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

928/- as taxable income, ignoring the submissions made on record.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The registry has informed that these appeals are delayed by 25 days and therefore time-barred. Ld. AR submits that the assessee-society is a wing of State Govt. of Madhya Pradesh. It has filed

M/S. M. P. COUNCIL FOR VOCATIONAL EDUCATION & TRAINING BHOPAL,BHOPAL vs. THE CIT (EXEMPYION) BHOPAL, BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

928/- as taxable income, ignoring the submissions made on record.” 2. Heard the learned Representatives of both sides at length and case- records perused. 3. The registry has informed that these appeals are delayed by 25 days and therefore time-barred. Ld. AR submits that the assessee-society is a wing of State Govt. of Madhya Pradesh. It has filed

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

In the result appeal of the revenue No

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

928/- for Assessment Year 2014-15 and Assessment Year 2015-16 respectively out of the AMT tax credit brought forward at Rs.18,34,194/-. Ld. CIT(A) while adjudicating the issue for Assessment Year 2014-15 allowed the assessee’s claim of set off of tax liability of Rs.1,72,488/- against the brought forward AMT at Rs.18

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

In the result appeal of the revenue No

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

928/- for Assessment Year 2014-15 and Assessment Year 2015-16 respectively out of the AMT tax credit brought forward at Rs.18,34,194/-. Ld. CIT(A) while adjudicating the issue for Assessment Year 2014-15 allowed the assessee’s claim of set off of tax liability of Rs.1,72,488/- against the brought forward AMT at Rs.18

THE ACIT , RATLAM vs. SHRI KAPIL JAIN, RATLAM

In the result appeal of the revenue No

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

928/- for Assessment Year 2014-15 and Assessment Year 2015-16 respectively out of the AMT tax credit brought forward at Rs.18,34,194/-. Ld. CIT(A) while adjudicating the issue for Assessment Year 2014-15 allowed the assessee’s claim of set off of tax liability of Rs.1,72,488/- against the brought forward AMT at Rs.18