ASSTT. COMM. OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. INFRASTRUCTURE LOGISTICS PVT. LTD., DONA PAULA

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 380/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Infrastructure Logistics Pvt. Ltd. Cidade De Goa, Vainguinim Beach, Dona Paula, Goa-403 004. Pan : Aaaci9107R .......अपीलाथ" / Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Range-1, Panaji-Goa, ……""यथ" / Respondent आयकर अपील सं. / Ita No. 381/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 The Assistant Commissioner Of Income Tax, Central Circle, Panaji-Goa, .......अपीलाथ" / Appellant बनाम / V/S.

section 14A of the Act read with rule 8D of the Income Tax Rules, 1962. (c) Without prejudice to the ground numbers 2(a) & (b), the CIT(A) in not allowing the alternative ground of the appellant that the average of the value of investments which yielded exempted income alone is to be considered for calculating disallowance as per rule

SURAJDATTA SAGUN MORAJKAR,NERUL vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI GOA, PANAJI

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 122/Pan/2024 Assessment Year : 2017-18 Surajdatta Sagun Morajkar C/O. Sun Estate Developers, Next To Sal De Goa, Bhatti Waddo, Bardez, Goa-403114 Pan : Aempm7614J . . . . . . . Appellant

section 5A of the Act was for the year under consideration engaged in the business of real estate development and construction in the name & style of ‘Sun Estate Developer’ and also a partner in M/s ‘SM Venture.’ The assessee filed his return of income on 30/03/2018 declaring total income at ₹4,47,72,090/- which was subjected to scrutiny

SHIVA CREDIT SOUHARDA SAHAKARI NIYAMIT,BELGAVI vs. INCOME TAX OFFICER, WARD -2(1), , BELGAVI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 466/Pan/2018 Assessment Year: 2012-13 Shiva Credit Souharda Sahakari Vs. Income Tax Officer, Ward-2(1), Niyamit Belagavi Lig-41/A Mahantesh Nagar Belagavi (Respondent) [Pan: Aafts1405A] (Appellant) Appellant By None Respondent By Rijula Uniyal, Sr. D/R Date Of Hearing 28.03.2022 Date Of Pronouncement 28.03.2022 Order Per Dr. M.L. Meena, A.M.: The Captioned Appeal Is Filed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-Hubbballi, [Hereinafter The “Ld. Cit(A)] Dt. 28/11/2018, For The Assessment Year 2012-13, Challenging Therein The Disallowance Of Claim Of Deduction U/S 80 P(2)(A)(I) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’).

928/-, through fixed deposits held with various banks. The assessee was also asked to produce the details of income earned through investments during the year. Despite giving numerous opportunities, the assessee failed to produce the details of the investments. 8.8 Respectfully following the above judgments, I, hold that the income interest earned by the assessee from investments and deposits, other