LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. DCIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

7 the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable in its case, by virtue of its being registered under section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

7 the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable in its case, by virtue of its being registered under section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

7 the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable in its case, by virtue of its being registered under section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

LUCKNOW EVELOPMENT AUTHORITY,LUCKNOW vs. I.T.O., LUCKNOW

In the result, all the appeals are partly allowed

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

7 the income of the appellant on the basis of statement of income as based on the audit report in form 10-B, as was applicable in its case, by virtue of its being registered under section 12A of the Income-tax Act. (a)That the Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

94,110/-. Subsequently, it came to the notice of the Department that the assessee had claimed expenditure of Rs.6.42 Crores paid to non-resident under various heads of expenditure viz., export commission Rs.1.98 Crores, interest to foreign bank Rs.41.35 Lacs and testing charges of Rs.4,02,44,816/-. The ld. AO noted that the assessee had paid testing charges

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

94\ntaxmann.com 80 (SC) by dismissing the SLP arising out against the decision of\nthe Hon'ble Uttarakhand High Court given in case of Conventional Fastners vs.\nCommissioner of Income-tax, Dehradun, [2017] 88 taxmann.com 163\n(Uttarakhand).\nThe facts of the appellant's case are identical to the facts in the above case.\nThere also interest was earned

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

7.\nThe contention on behalf of the Revenue before us is that the\nAssessing Officer was right in holding that the deduction under\nSection 80-IA of the Act should be restricted to 'business income'\nonly. Mr. Arijit Prasad, learned Senior Counsel appearing on behalf of\nthe Revenue, submitted that Section 80AB of the Act contemplates\ndeductions in respect

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

94,591/- to the appellant. The AO is however, directed to allow an amount of Rs. 1,62,38,829/- on payment basis in subsequent assessment year 2013-2014 as per section 43B of the Act. The AO is also directed to allow the amount of Rs. 29,99,625/- on payment basis in the year of payment

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

7. That the Learned Commissioner of Income tax (A) erred in law and on facts and add the 15% Expenses of Rs. 16519038 on Estimate basis u/s 40(a)(ia) of Income tax act. 8. That the Learned Commissioner of Income tax (A) erred in law and on facts and add the employees contribution to PF amounting

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

7(4) of the Impugned Order.\n4. That the Ld. A.O. is wrong in objecting the deletion of Rs.3,28,24,607/-on\naccount of centage in as much as there is a specific finding of the Ld. С.І.Т.\nAppeal that the centage received by the assesse is recorded in the books of\naccounts

INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS was violative of Explanation 1 to sub section 1 of section 37. Accordingly, the assessee was assessed at the total income of Rs.1,11,20,530/-. 3. Aggrieved with the said order, the assessee went in appeal before the ld. CIT(A), NFAC. Before the ld. CIT(A), it was submitted that the assessee was a proprietorship firm engaged

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

TDS on Fees, Training and\nPlacement expenses. Hence, the AO made the disallowance of Rs.\n7,75,508/- @ 25% out of such expenses. The assessee could not provide\nany reason before Ld. CIT(A) as to why these vouchers were not produced\nbefore the Ld. AO. It is respectfully submitted that Hon'ble Bench may\nkindly consider the submission

BINDU KUMAR,LUCKNOW vs. ITO-1(1), LUCKNOW-NEW

In the result, the appeal of the assessee is allowed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS refund received 4,48,050.00 Add: Salary Cheque returned 7,818.00 Add: Credit against OD limit received 8,99,000.00 Add: Cash Deposited in bank 3,92,500.00 Add: UL received back 3,14,850.00 Total Credits in Bank 3,35,18,800.23 2 Bindu Kumar A.Y. 2017-18 Without considering the above facts and records the assessment

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

TDS u/s 195 of the IT. Act. In his reply the assessee has stated the disallowance of the commission under section 9(1)(vii) as FTS is not applicable to the facts of the case as per reason given in the reply. In support of his claim he has relied upon the following case laws in his favour

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then