COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 25/2022 PR.COMMISSIONER OF INCOME TAX DELHI-04 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon and Mr. Rahul Singh, JSCs. versus M/S GANESH GANGA INSVESTMENTS PVT LTD .....Respondent Through: Mr. Rajeev Ahuja, Advocate. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 25/2022 PR.COMMISSIONER OF INCOME TAX DELHI-04 .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon and Mr. Rahul Singh, JSCs. versus M/S GANESH GANGA INSVESTMENTS PVT LTD .....Respondent Through: Mr. Rajeev Ahuja, Advocate. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN

COMNR.OF INCOME TAX vs. NEELACHAL ISPAT NIGA

Appeals are dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

disallowed such depreciation for earlier years but for the assessment year in question, the Assessing Officer had allowed the depreciation on the goodwill part and for subsequent years without assigning any reason, but it was done otherwise. 4. It is this part of the assessment orders the Commissioner proposed to revise and the assessee had raised a preliminary objection pointing

NALCO vs. COMNR.OF INCOME TAX

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 16Th January, 2024 Appearance : Sri Vipul Kundalia, Adv. Smt. Oindrilla Ghosal, Adv. ...For The Appellant. Sri J.P. Khaitan, Sr. Adv. Sri Sanjoy Bhaumik, Adv. Smt. Swapna Das, Adv. ...For The Respondent. 1. Heard Sri Vipul Kundalia, Learned Senior Standing Counsel For The Appellant/Revenue & Sri J.P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjoy Bhaumik & Smt. Swapna Das, Learned Advocates For The Respondent/Assessee. 2. This Appeal Was Admitted By This Court By An Order Dated 30.11.2012 On The Following Substantial Questions Of Law: “1) Whether In View Of The Facts & Circumstances Of The Instant Case The Tribunal Erred By Not Considering That Subsides Which May Be Used Freely

disallowance of Rs.19,38,232/-. 6. Learned counsel for the respondent/assessee has submitted that once it is undisputed that the compensation paid to land owners was for carrying out business activity by the assessee in mining lease area, then necessarily it is an expenditure for carrying out business operation. Therefore, the CIT(A) and the Tribunal have not committed

INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

disallowed the claim of 100% depreciation and reduced it to 25% of the cost. As regards the claim for depreciation for marine pumps and motors, it was noted by the AO that the IT Rules themselves do not mention these equipments to be eligible for 100% depreciation. Consequently depreciation was allowed @ 25%. 8. The AO then examined the claim