M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

80C to Section 80U of the Act shall be allowed from his ‘gross total income’. Sub-section (2) of Section 80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the ‘gross total income’ of the Assessee. We are in agreement with the Appellate Authority that Section

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

80C to Section 80U of the Act shall be allowed from his ‘gross total income’. Sub-section (2) of Section 80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the ‘gross total income’ of the Assessee. We are in agreement with the Appellate Authority that Section

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

In the result, appeals vide I

80C to Section 80U of the Act shall be allowed from his\n'gross total income'. Sub-section (2) of Section 80A of the Act\nprovides that the aggregate amount of the deductions under Chapter\nVI-A shall not exceed the 'gross total income' of the Assessee. We are\nin agreement with the Appellate Authority that Section

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

80C to Section 80U of the Act shall be allowed from his\n'gross total income'. Sub-section (2) of Section 80A of the Act\nprovides that the aggregate amount of the deductions under Chapter\nVI-A shall not exceed the 'gross total income' of the Assessee. We are\nin agreement with the Appellate Authority that Section

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

sections": ["132", "143(3)", "145(3)", "147", "148", "148A", "149", "153A", "153D", "153B", "144A", "40A(3)", "80C", "80G", "54F", "68

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

80C. However, CIT(A) did not allow such deduction and sustained the disallowances of Rs. 1,50,000/- which liable to be deleted considering the peculiar facts of the case and related law. Issue No. 9 – AY 2020-21 Addition u/s 68 Gift from father Sh. S.N. PandeyRs. 1,00,000/- The Ld. AO made addition

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

80C. However, CIT(A) did not allow such deduction and sustained the disallowances of Rs. 1,50,000/- which liable to be deleted considering the peculiar facts of the case and related law. Issue No. 9 – AY 2020-21 Addition u/s 68 Gift from father Sh. S.N. PandeyRs. 1,00,000/- The Ld. AO made addition

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

80C. However, CIT(A) did not allow such deduction and sustained the disallowances of Rs. 1,50,000/- which liable to be deleted considering the peculiar facts of the case and related law. Issue No. 9 – AY 2020-21 Addition u/s 68 Gift from father Sh. S.N. PandeyRs. 1,00,000/- The Ld. AO made addition

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

80C of the Act of Rs.1,50,000/- and \nthereby confirming addit ion of Rs.1,50,000/- without looking into the \nactual investment made by the appellant according to the law. The \naddition of Rs.1,50,000/- is liable to be deleted. \n\n5. Because the Ld. CIT(A) Lucknow-III has erred on facts and law while \nnot adjudicating