DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD 2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

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

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P of the Act to the tune of ` 9,84,733. The learned A.R. for the assessee pleaded that this ground was taken by the assesse before

DURGAPUR RAYATWARI COLLIERY KAMGAR SAHAKARI PAT SANSTHA,CHANDRAPUR vs. ITO WARD-2, CHANDRAPUR

In the result, appeal filed by the assessee is partly allowed

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

68,23,460, which comprised of contingent liability to the tune of ` 54,95,265, additional impact of ICDS to the tune of ` 3,43,462 and lesser deduction under section 80P of the Act to the tune of ` 9,84,733. The learned A.R. for the assessee pleaded that this ground was taken by the assesse before

BAJIRAO KESHAVRAO SHEJU,NAGPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGHLORE

Appeal is allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara

68,838/- which relates to bonus amount. The amount of bonus was not paid at the time of filling of 3CD. The amount of Bonus 2 ITA.No.336/NAG./2022 was paid before the due date of filling return of Income, so adding back the liability of section 43B

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue's appeal being ITA no

43B of Rs. 1,27,653/-.\n5. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs.\n4,77,67,712/-.\n6. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition

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

In the result, Revenue's appeal being ITA no

43B of Rs. 1,27,653/-.\n5. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs.\n4,77,67,712/-.\n6. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition

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

In the result, Revenue's appeal being ITA no

43B of Rs. 1,27,653/-.\n5. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs.\n4,77,67,712/-.\n6. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition

DY. C.I.T. CENTRAL CIR2(2), NAGPUR vs. M/S SHREE AGRAWAL COAL INDIA PVT. LTD.,, NAGPUR

In the result, Revenue’s appeal being ITA no

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

43B of Rs. 1,27,653/-. 5. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs. 4,77,67,712/-. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition

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

In the result, Revenue’s appeal being ITA no

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

43B of Rs. 1,27,653/-. 5. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs. 4,77,67,712/-. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in deleting the addition

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

In the result, Revenue's appeal being ITA no

43B of Rs. 1,27,653/-.\n5. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition made on account of deemed dividend u/s 2(22)(e) of Rs.\n4,77,67,712/-.\n6. On the facts and circumstances of the case, the learned CIT(A) has erred in\ndeleting the addition