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

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

1)(cca) of the Banking Regulation Act, 1946. 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(Appeals) is justified in law in holding that the assessee is not cooperative bank by ignoring that the assessee fulfilled conditions applicable to cooperative banks as per Part V of the Banking Regulation

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

1)(cca) of the Banking Regulation Act, 1946. 2. Whether on the facts and in the circumstances of the case, the Ld. CIT(Appeals) is justified in law in holding that the assessee is not cooperative bank by ignoring that the assessee fulfilled conditions applicable to cooperative banks as per Part V of the Banking Regulation

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

1,26,65,229/-(8194403+4470826)\ninstead of Rs.81,94,403/- declared by the assessee. Accordingly he has made\naddition of Rs.44,70,826/- in the A.Y. 2013-14. Same type of additions have also\nbeen made in the A.Y. 2014-15 to 2016-17 asper the above chart.\n6.2. Further

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