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

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

801A was 44.25% whereas the NP rate of non-eligible business was only 9.75%. The intention was basically to ascertain and examine as to whether the claim u/s 80IA was legally correct and as to whether the common expenses related to both segment of business had been correctly allocated or there was any diversion of expenses of eligible business

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

7 | P a g e sec. 263 of the Act to AO to do de-novo assessment on the issues discussed after providing proper opportunity of being heard to the assessee and making proper inquiry and arrive at a factually and legally correct finding on these issues." Thus, feeling aggrieved, the assessee is in appeal. GOA 1 to 4: Order