DEPUTY COMMISSIONER OF INCOME TAX, JABALPUR vs. ORIENT PAPER MILLS PROP. M/S ORIENT PAPERS &,

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

23 CTR 529 (BOM). 5. Whether on the fact and in circumstances of the case and in law. the Ld.CIT(A) has justifiedin holding that the income arises due to supplies & services from the contract assigned by the agreement dated 30/07/2007 to TESCOTEC S.P.A LUCCA. Italy arises in Italy in view of advance ruling of Authority for Advance Rulings (Income

SHRI VINOD KUMAR CHATE,JABALPUR vs. COMMISSIONER OF INCOME TAX-2, JABALPUR

1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section 50C. In fact, the land had been awarded

INCOME TAX OFFICER, WARD-2 (3), JABALPUR vs. SHRI VINOD KUMAR CHATE, JABALPUR

1) at Rs. 30,28,821, brought to assessment vide order u/s. 143(3) r/w s. 147 dated 13/11/2014. The same was subject to revision. The Assessing Officer (AO) had, in the view of the Administrative Commissioner, failed to examine the Vinod Kumar Chate (Asst. Yr. 2012-13) applicability of section 50C. In fact, the land had been awarded