DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

depreciation is admissible under section 32, Shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2). (4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be— (a) an amount equal to one-tenth of the expenditure specified in sub-section (2) (such

SCHOLAR'S EDUCATION TRUST OF INDIA,602-A, TRIMURTY DAVE APARTMENT, JAI SINGH HIGHWAY MARG, BANI PARK, JAIPUR vs. CIT EXEMPTION, JAIPUR

Bench: The Cit(A), The Power Exercised By Him U/S 263 For Disallowing The Donation Paid To Other Society Would Not Fall In The Ambit Of Section 263. 3. Under The Facts & Circumstances Of The Case, The Finding Given By Ld. Cit That Once Exemption U/S 11 Is Withdrawn, Not Disallowing The Scholar’S Education Trust Of India Vs. Cit(E)

section 263. 3. Under the facts and circumstances of the case, the finding given by Ld. CIT that once exemption u/s 11 is withdrawn, not disallowing the Scholar’S Education Trust of India vs. CIT(E) donation of Rs. 1,83,60,000/- in computing the total income has made the assessment order passed by AO as erroneous & prejudicial

SANTOSH KANWAR,JAIPUR vs. ITO 6(4 ) JAIPUR, JAIPUR

Bench: BEFORE: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

244A(3) if applicable as per rules. ITNS-150 issued, which is forming part of this order. Issue demand notice & challan accordingly. Penalty notice u/s 274 r.w.s. 271(1)(c) is issued separately for furnishing inaccurate particulars.” 4 Santosh Kanwar, Jaipur. 4. Assessee-appellant, an individual, used to draw salary as director of Singla Buildcom Pvt. Ltd. She also used

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 The Ground No. 1 of the assessee is general in nature which does not require any adjudication by us. Hence, the same

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 During the course of hearing, the ld. AR of the assessee has not pressed the e Ground No. 1. Hence, the same

M/S. LAXMINATH INFRASTRUCTURE PVT. LTD. ,CHURU. vs. ACIT, CIRCLE, JHUNJHUNU

In the result, the appeal of the assessee is allowed

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

section 145(3) of the Act besides addition of interest income on FDRs. The AO had also observed that the assessee had derived interest on IT refund amounting to Rs. 4,20,289/- out of which the assessee company had declared interest on IT refund amounting to Rs. 97,669/- only and had not shown interest on IT refund amounting

ALLEN CAREER INSTITUTE,KOTA vs. JCIT, JAIPUR

In the result, the Grounds No

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 3 ALLEN CAREER INSTITUTE VS JCIT, RANGE-2, KOTA 2.1 The Ground No.1 of the assessee is general in nature which does not require