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

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

801A(7) to file audit report in form 10CCB within prescribed time limit to claim deduction u/s 35AD. 2. Whether the Id. CIT(A) has erred in observing that in the case of CIT vs. G.M. Knitting Industries (P). Ltd. 376 ITR 456, the Hon'ble Supreme Court further held that even though necessary \certificate in Form 10CCB along with

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

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