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

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 92E at all or has not disclosed the said transactions in the Accountant’s report filed; (b)where there has been a transfer pricing adjustment of ₹10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c)where search and seizure or survey operations

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