HARMONY PLASTICS PVT.LTD., ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Borad180/Jodh/2019 (Assessment Year- 2015-16) M/S. Harmony Plastics Pvt Ltd. V The Acit S F-335-339, Bhamashah Industrial Circle-1 Area, Kaladwas, Udaipur Uddaipur (Appellant) (Respondent) Pan No. Aabch 5399 D

disallowance of allowance of balance 50% additional depreciation on new plant & Machinery purchased and put to use during the IInd Half of A.Y. 2014-15 on the alleged ground that in terms of clause (iia) of Section 32(1), addl. Depreciation is available in year in which machinery is new and first put to use and not for any succeeding

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

disallowance of excess stock claimed by the\nassessee.\n5. The brief facts of the case are that assessee has filed his\nreturn of income on 18.09.2015 in response to a notice u/s\n142(1) by ITO, Ward Nohar. In this return, assessee has\ndeclared an income of Rs. 72,61,700/- and agriculture income\nof Rs.3,63,246

BHARAT MATA MANDIR NYAS,BANSWARA vs. ITO, EXEMPTION, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10. The test prescribed under the aforesaid provision is not the income of the educational education. It is the aggregate annual receipts of such educational institution that is prescribed at Rs.1 crore. Therefore, irrespective of the expenditure incurred by those institutions, the exemption is based on the total receipts. Even if the word "aggregate" has to be understood

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

ITO, WARD-1(5), JODHPUR vs. M/S. PUSHTIKAR SAKH SAHAKARI SAMITI LTD., JODHPUR

section 80P(4) such deduction is not admissible to it.” Pustikar Sakh Sahakari Samiti Ltd. 3. Brief facts of the case are that the assessee society is engaged in banking business and provides credit facilities to its members. It e- filed the return of income for the assessment year 2016-17 on 16.10.2016 admitting the total income

ITO, WARD-1(5), JODHPUR vs. PUSTIKAR SAKH SAHAKARI SAMITI LTD., JODHPUR

section 80P(4) such deduction is not admissible to it.” Pustikar Sakh Sahakari Samiti Ltd. 3. Brief facts of the case are that the assessee society is engaged in banking business and provides credit facilities to its members. It e- filed the return of income for the assessment year 2016-17 on 16.10.2016 admitting the total income