DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

80P(2). In view of above, Ld. CIT(A) has rightly deleted the addition and thus the ground of the department be dismissed.” Rajasthan Cooperative Dairy Federation Ltd. The ld. AR of the assessee in support of disallowance for ESI & PF also 9. filed additional written submission and same is reiterated in here in below: Further Submission

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

80P(2)(d)\r\nof the Act. The assessee's claim of deduction under chapter VIA was not\r\nallowable as per the provision of section 80AC of the Act and thereby the\r\nclaim was not allowed by disallowing the same and thereby it is clear that\r\nno addition was made on the issue upon which the case

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

In the result, all the three appeals of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

80P(2)(a)(iv) of the Act. The ld. AR for the assessee submitted that even ld. CIT(A) observed in its finding that it requires verification whether sales were made to non- members and if any sales have been made to non-members what is the proportionate profit on such sales may be disallowed from the deduction claimed. Therefore

CHURU ZILA SAHKARI BHOOMI VIKAS BANK LTD.,CHURU vs. ACIT, CIRCLE, JHUNJHUNU

In the result, this appeal of the assessee is partly allowed for statistical purposes

80P(2)(a)(i) of IT Act, ignoring the finding of the ld. CIT(A) in assessee’s own case in A.Y. 2010-11 and A.Y. 2012-13 2 ITA 29/JP/2021 Churu Zila Sahkari Bhoomi Vikas Bank Ltd. Vs ACIT being final finding against which ld. AO did not prefer second appeal before this Hon’ble ITAT. 2

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

80P are similar to the provisions of s. 80-I. For arriving at such a view, the Hon’ble Supreme Court has also relied on its two earlier decisions in the cases of Distributors (Baroda) (P) Ltd. vs. Union of India &Ors. (1985) 47 CTR (SC) 349 : (1985) 155 ITR 201 (SC) and H.H. Sir Rama Varma

RENU KHUNTETA,JAIPUR vs. ITO, WARD3(2), JAIPUR

In the result, appeal of the assessee is dismissed

Bench: Or At The Time Of Hearing.”

2) Adjusted total income referred to in sub-section (1) shall be the total income before giving effect to this Chapter as increased by- (i) deductions claimed, if any, under any section (other than section 80P) included in Chapter VI-A under the heading "C.-Deductions in respect of certain incomes"; (ii) deduction claimed, if any, under section 10AA

SOYALA GRAM SEWA SAHAKARI SAMITI LIMITED,TONK vs. ITO, TONK, TONK

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purpose of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

80P(2)(a)(i) which was purely a legal in\nnature and even on rejection of such a claim, no penalty is leviable.\nThe case of the 'appellant RRB' is even on a better footing as all the\nfive appeals for the corresponding assessment years have been allowed\nby us on merits therefore, in terms of our four separate orders