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

disallowing Rs.30,52,571/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2011-12 corresponding to Assessment Year 2012-13, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37

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

disallowing Rs.30,52,571/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2011-12 corresponding to Assessment Year 2012-13, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37

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

disallowing Rs.30,52,571/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2011-12 corresponding to Assessment Year 2012-13, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37

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

disallowing Rs.30,52,571/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2011-12 corresponding to Assessment Year 2012-13, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37

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

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

disallowed u/s 40A(3). Relevant head note is quoted as under: "[Section 37(1), read with sections 40A(3) and 145, of the Income

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing and adding under Section 37 of the Act Rs.89,37,394 claimed as commission expenses by the appellant, solely

GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance of Rs. 74,025/- are too exacting for allowability for expenses under Section 37(1) of the Act. We accordingly

BLUECHIP ASSET PRIVATE LIMITED (PREVIOUSLY KNOWN AS BLUECHIP ADVISORY PVT. LTD,PATNA vs. CIT(A), NFAC, DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed as per the provisions of Section 37(3A) of Act which was proposed to be added to the income

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA., FOURTH FLOOR, DAKBUNGLOW CHAURAHA, PATNA vs. BIHAR RAJYA PUL NIRAMAN NIGAM LIMITED, SARDAR PATEL MARG, PATNA

Appeal of the Revenue is dismissed and CO filed by the assessee is allowed

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

37 of the Act was inserted by the Finance Act, 2014 w.e.f. 01.04.2015. It is mentioned that through this amendment any expense incurred under the head CSR as referred to in section 135 of the Companies Act, 2013, shall not be deemed to be an expenditure incurred by the assessee for the purpose of business of profession

GOODHOST LIQUORS PVT LTD. vs. DCIT,

In the result, the appeal of the assessee is dismissed

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

Section 37 prohibits allowance of any deduction of alleged expenditure, which was incurred towards activities prohibited by law. If this amount is being allowed to the assessee as a deduction, what is the use of imposing penalty under the Excise/VAT 4 Assessment Year: 2007-2008 Goodhost Liquors Pvt. Ltd. Law because from one hand, the assessee made the payment

SUNYNA KUMAR GUPTA,PATNA vs. DCIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Sainiita No. 90/Pat./2017 : Asstt. Year : 2012-13 Sunyna Kumari Gupta, Vs Deputy Commissioner Of Income Prop: M/S Sona Drug Agency, Tax, Circle-4, Road No. 1, Lohanipur, Rajendra Patna Nagar, Patna-800016 (Appellant) (Respondent) Pan No. Addpg6521C Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Abhay Kumar, Sr. Dr Date Of Hearing : 13.03.2018 Date Of Pronouncement :16 .03.2018 Order This Is An Appeal By The Assessee Against The Order Dated 09.02.2017 Of Ld. Cit(A)-2, Patna.

section 37 of the Income-tax 1961". On the above facts, the Hon'ble Rajasthan High Court has held as under:- ITA No. 90/Pat./2017 11 Sunyna Kumari Gupta "Held, that since a finding had been recorded that the formula was not based on the actual liability and had been changed from time to time and there was a possibility

DINA NATH YADAV,PATNA vs. ITO WARD - 4(2), PATNA

Appeal of the assessee is allowed for statistical purposes

Bench: SHRI PRADIP KUAMR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowing the exemption u/s 10(37) of the Act by Id. AO and confirmation by the CIT (A) is wholly arbitrary, unwarranted, wrong and illegal. 10. For that on the fact and in circumstances of the case the Id. Assessing Officer has not considered the provisions of Section

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: 15 Assessment Year: 2012-2013 & C.O. No. 04/PAT/2022 (in ITA No. 110/PAT/2019) Assessment Year: 2012-2013 Sonamoti Agrotech Pvt. Limited i. Once a search

RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR

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

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024

37,71,018.00 since Sales and purchases of the appellant, Firm has been accepted by the Ld. Assessing Officer. No expenditure has been disallowed by the Ld. A.O and moreover, books of accounts has not been rejected. Hence the addition of total sundry creditors including earlier years creditors is unwarranted, unjustified, and liable to be deleted. 5. That under

NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

section (1) after the expiry of two 3 North Bihar Power Distribution Co. Ltd. AY 2017-18 years from the end of the financial year in which the order sought to be revised was passed.” 4. Ground 4: The learned PCIT has erred in law, and passed an order u/s 263 of Income Tax Act, 1961 by non-considering replies

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

section 44ADA of the Act I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A. No. 26/Pat/2023 Assessment Year: 2018-19 I.T.A. No. 27/Pat/2023 Assessment Year: 2019-20 Uday Shankar Arun I.T.A. No. 28/Pat/2023 Assessment Year: 2019-20 Jeevan Rekha Diagnostic & Nursing Home 18 have rightly been applied

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

section 44ADA of the Act I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A. No. 26/Pat/2023 Assessment Year: 2018-19 I.T.A. No. 27/Pat/2023 Assessment Year: 2019-20 Uday Shankar Arun I.T.A. No. 28/Pat/2023 Assessment Year: 2019-20 Jeevan Rekha Diagnostic & Nursing Home 18 have rightly been applied