ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

section 801A had been imported and it mandates the\nrequirement of submission of the audit report as required under the Act. From\nthe details submitted by the assessee it is stated by AO that the bifurcation of\nassets of the specified business cannot be ascertained. The main contention of\nthe AO while disallowing

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

disallowance of\ndeduction claimed u/s 35AD r.w.s. 80-IA of the Income-tax Act, 1961 by\nholding that the assessee has fulfilled all the conditions for claiming\ndeduction u/s 35AD, by not appreciating the fact the assessee has failed\nto comply with statutory requirement of provision of section 35AD(7) read\nwith section 801A

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR, JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD. , JODHPUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blea.C.I.T., Circle-1, Jodhpur. Revenue By Assessee By Date Of Hearing Date Of Pronouncement

disallowance of deduction claimed u/s 35AD r.w.s. 80-1A of the Income-tax Act, 1961 by holding that the assessee has fulfilled all the conditions for claiming deduction u/s 35AD, by not appreciating the fact the assessee has failed to comply with statutory requirement of provision of section 35AD(7) read with section 801A

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

section 263(2), the notice issued on 30-4- 2009 was barred by limitation. 6.4 In Tata Power Company Ltd. Vs. PCIT (2021) 90 ITR TRIB (Trib) 554 (Mum), it was held that: 23 | P a g e "10. A perusal of the reasons recorded for reopening of assessment under s. 147 of the Act, as reproduced in the body