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)

d) of the Income Tax Act, 1961 at Rs 31,07,007/- as against claimed at Rs. 33,33,246/- by the assessee. This will result in addition of Rs. 2,26,139/- to the total income of the assessee. 4 Shri Madhopur Kraya Vikraya Sahkari samiti Ltd. 3.2 The assessee claimed deduction u/s 80P(2)(a)(iv) amounting

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 the Act. The action of AO does not call for any interference. Accordingly, the total addition of Rs 5,66,036/- made by the AO on this account is confirmed. This ground of appeal is dismissed.” Thus, it is clear that the ld. CIT(A) has relied upon the decision of Hon’ble Jurisdictional High

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)

d) Total period of deduction is 10 years, which means 100% deduction for first 5 years from the initial Assessment Year and 25% (or 30% where the assessee is a company) for the next 5 years. ………………. ……….. 18. The Court is supposed to give effect to the provisions of Section 80-ICby reading various provisions conjointly. For the purpose of these

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

In the result, appeal of the assessee is dismissed

Bench: Or At The Time Of Hearing.”

80P) included in Chapter VI-A under the heading "C.-Deductions in respect of certain incomes"; (ii) deduction claimed, if any, under section 10AA; and (iii) deduction claimed, if any, under section 35AD as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no 8 Renu Khunteta vs. ITO deduction under section

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