DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act does the activity of the assessee falls in. Furthermore, the addition made while 6 ITA Nos. 65-67/Pat/2020 M/s Deo Mangal Memorial Trust disallowing

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

section 2(15) of the Act does the activity of the assessee falls in. Furthermore, the addition made while 6 ITA Nos. 65-67/Pat/2020 M/s Deo Mangal Memorial Trust disallowing

PRASHANT PACKAGING PVT.LTD,PATNA vs. DCIT/ACIT, CIR-2, PATNA, PATNA

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

disallowance relying upon the provision of Section 40A(3) of the Act by holding that there has been sufficient time for the assessee to make bonus payment before Deepavali Festival through banking channel or any working date ignoring the reality that the bonus is a statutory liability and without disputing the genuineness and identity of the recipients i.e. the employees

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

disallowance under these sections, the profit of the assessee deserves to be estimated. 4. Brief facts of the case are that the assessee is a firm derives income as a civil contractor. It has filed its return of income on 12.10.2009 showing total income of Rs.36,09,014/- on a total turnover of Rs.9,71,11,489/-. The case

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

15,25,535/- 4. From the texts of section 40A(3) reproduced by the CIT-A, it is crystal clear that the business income of an assessee, which has to be determined applying section 28 to 43 of the ITA act, covers disallowance

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

15 Punrasar Jute Park Limited under section 80-IA(4)(iv) claimed and allowed on generation and sale of steam by assessee was to be disallowed

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

In the result, both the appeals of the assessee are allowed

15 also i.e. for the assessment year under consideration. Since the application of the assessee for exemption under section 10(23C)(vi) has already been allowed, therefore, the assessee is entitled to exemption under section 10(23C)(vi) and, therefore, the income of the assessee stands exempted. 6. So far as the disallowance

BIHAR COMBINED ENTRANCE COMPETITIVE EXAMINATION BOARD,PATNA vs. ACIT(EXEMPTIONS CIRCLE), PATNA

In the result, both the appeals of the assessee are allowed

15 also i.e. for the assessment year under consideration. Since the application of the assessee for exemption under section 10(23C)(vi) has already been allowed, therefore, the assessee is entitled to exemption under section 10(23C)(vi) and, therefore, the income of the assessee stands exempted. 6. So far as the disallowance

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the whole deduction claimed under Section 80-IA of the Act, which primarily was in respect of work of construction and maintenance of roads in the State of Bihar. 12. That the appellant states that the ld assessing officer ought to have segregated the claim of deduction under Section 80-IA of the Act in respect of construction

ITO, WARD-4(1), PATNA vs. HEMANT KUMAR DAS, PATNA

In the result, the appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

15. In the second-fold of grievance, the assessee has pleaded that a disallowance of Rs.50,11,003/- has been made with the help of section

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves