SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

TP adjustments. The adjustment so made are as under: a) Reduction in claim u/s 80-IA on power undertakings for an amount of Rs. 2,70,66,00,914/-. b) Reduction in claim u/s 80-IA on Solid Waste Management System for an amount of Rs. 90,55,18,397/-. c) Reduction in claim u/s 80-IA on Water Treatment

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS amounting to Rs. 7,99,142/- as business expenditure under section 37(1) of the I.T Act. 22. The brief facts of the case are that the assessee during the assessment year under appeal had paid interest of Rs. 7,99,142/- on late deposit of TDS, which has been added back in the computation of income while computing

JCIT, RANG-2, KOTA vs. CHAMBAL FERTILISERS AND CHEMICALS LIMITED, KOTA

In the result, respective grounds of appeal are allowed for statistical purposes

TDS, there is no question of disallowance u/s 40(a)(ia) of the Act. In the result, ground no. 9 of revenue’s appeal is dismissed.” Ground no. 12 relating to donation to DAV Trust: “16. We have heard the rival contentions of both the parties, perused the material available on the record and the earlier orders passed

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. JCIT, KOTA

In the result, respective grounds of appeal are allowed for statistical purposes

TDS, there is no question of disallowance u/s 40(a)(ia) of the Act. In the result, ground no. 9 of revenue’s appeal is dismissed.” Ground no. 12 relating to donation to DAV Trust: “16. We have heard the rival contentions of both the parties, perused the material available on the record and the earlier orders passed