DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

depreciation of Rs. 47,53,025/-. 8. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of unsecured loans being unexplained credits Rs. 6,45,38,278/-. 5 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases 9. On the facts and circumstances of the case, the learned

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs. SHRI DHARAMPAL R.AGRAWAL, NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

depreciation of Rs. 47,53,025/-. 8. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of unsecured loans being unexplained credits Rs. 6,45,38,278/-. 5 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases 9. On the facts and circumstances of the case, the learned

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

depreciation of Rs. 47,53,025/-. 8. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of unsecured loans being unexplained credits Rs. 6,45,38,278/-. 5 M/s. Shree Agarwal Coal India Pvt. Ltd. & Group Cases 9. On the facts and circumstances of the case, the learned

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(2) , NAGPUR vs. M/S. R.B.SETH SHREERAM NARSINGDAS , NAGPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita No.36/Nag/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Central Circle-2(2), Vs. M/S. R.B. Seth Shreeram Nagpur. Narsingdas, Flat No.C-2, Yogeshwar Ganga Apartment, Ramdaspeth, Nagpur- 440025. Pan : Aacfr0227N Appellant Respondent C.O. No.05/Nag/2018 (Arising Out Of Ita No.36/Nag/2018) िनधा"रण वष" / Assessment Year : 2014-15 M/S. R.B. Seth Shreeram Vs. Acit, Central Circle- Narsingdas, 2(2), Nagpur. Flat No.C-2, Yogeshwar Ganga Apartment, Ramdaspeth, Nagpur- 440025. Pan : Aacr0227N Revenue By : Smt. Rashmi Mathur Assessee By : Shri Sudesh Bandhia Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-3, Nagpur [‘The 2 C.O. No.05/Nag/2018 Cit(A)’] Dated 28.12.2017 For The Assessment Year 2014-15. The Cross Objection Filed By The Assessee Against The Appeal Of The Revenue.

depreciation of Rs.2,20,02,985/-, disallowing on some ad-hoc by excess of Rs.1,16,64,609/- and also the expenditure incurred on Corporate Social Responsibility of Rs.2,00,00,000/- with which we are concerned. The Assessing Officer had disallowed expenditure incurred on the development of roads, which is said to be Corporate Social Responsibility by holding that