ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

192 (SC) where it is held that when two views are possible on an issue, the view in favour of the assessee has to be preferred. And also many High court also held the same. As in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm) 403 ITR 259 (2018) in which

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

192 (SC) where it is held that when two views are possible on an issue, the view in favour of the assessee has to be preferred. And also many High court also held the same. As in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm) 403 ITR 259 (2018) in which

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

192 (SC) where it is held that when two views are possible on an issue, the view in favour of the assessee has to be preferred. And also many High court also held the same. As in the latest decisions of Honble Delhi High court of Pr. CIT v/s N.S. Software (Firm) 403 ITR 259 (2018) in which

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

192 ITD 0298 (Jaipur- Trib) Indian Geotechnical Services vs. ACIT (2021) 62 CCH 468 (Del- Trib) NCC Limited vs ACIT (2021) 63 CCH 60 (Hyd-Trib) Thus, the said amendment is prospective in nature and cannot be read for the subject AY. Amount is allowable as a deduction as it is paid within the ‘due date’ under

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

192 ITD 0298 (Jaipur- Trib) Indian Geotechnical Services vs. ACIT (2021) 62 CCH 468 (Del- Trib) NCC Limited vs ACIT (2021) 63 CCH 60 (Hyd-Trib) Thus, the said amendment is prospective in nature and cannot be read for the subject AY. Amount is allowable as a deduction as it is paid within the ‘due date’ under

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

68,920/- 2018-19 Rs. 1,29,46,152/- Rs. 4,61,80,190/- 2019-20 Rs. 12,04,359/- Rs. 42,96,065/- Total Investment (In Rs.) Rs. 2,51,44,716/- Rs. 8,96,93,660/- 3.1 For the year under consideration the ld. DVO estimated the value at Rs. 4,61,80,190/- and in the books