STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

SAHKARI GANNA VIKAS SAMITI LIMITED RUPAPUR,HARDOI vs. THE INCOME TAX DEPARTMENT/NFAC, ACIT, SITAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

282 (SC), since it was not attributable to the activities of the society and since the deduction under section 80P(2)(a) was only available to the, ‘operational income’ of the business. Relying upon the said decision, he refused to allow this interest of Rs. 39,93,216/- as a deduction under section

M/S JAMA CORPORATION PVT. LTD.,KANPUR vs. DYT. COMMISSIONER OF INCOME TAX (TDS) , KANPUR

In the result, the appeal of the assessee stands partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS), 8/2-B Arya Nagar, Kanpur. Kanpur. PAN:AACCM1582F (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Sunil Bajpai, CIT, D.R. Date of hearing 02/02/2022 Date of pronouncement 03/02/2022 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the assessee against the order of learned CIT(A)-II, Kanpur

M/S RAJ KUMAR SINGH & CO.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS and Advance Taxes at Rs.1,51,03,537/-. 5.8 In the reply dated 3.12.92, the assessee has tried to establish the business purposes of borrowings by stating that the total amounts of fresh borrowings at Rs.5,92,46,394/- during the year was utilised for the purposes of repaying the old borrowings to the extent of Rs.7