EMGEE CABLES & COMMUNICATIONS LTD.,JAIPUR vs. DCIT, JAIPUR

In the result, ground no. 1 of the

depreciation of A.Y. 2000-01 and A.Y. 2001-02 from “Income from other Sources” though the sub section 2 of section 32

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

2)(a) of the IT Act, 1961.” In ITA No. 30/JP/16(Assessee): “Under the facts and circumstances of the case and in law, the ld. AO has erred in holding that depreciation under section 32

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

Section 2(15) is invoked in the case of assessee as the activities of the assessee being run on commercial basis and there being no element of charity? ii) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is right in holding that the assessee is liable to claim depreciation

SABOO SODIUM CHLORO LTD.,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

depreciation under Section 32 shall be mandatory. Therefore, the provisions of section 32(2) as amended by Finance Act, 2001 would

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

32-34) dismissed\nthe Revenue's Misc. Application by observing as under:\n“2. Having gone through the averments made in the application and the prayers, we\nare of the opinion that the prayers sought can be said to be in the form of\nreview which requires detail consideration at length looking into the\nimportance of the matter. Therefore