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 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 TOURISM DEVELOPMENT CORPORATION LTD,PATNA vs. DCIT/ACIT CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed for statistical\npurposes

Section 40A(7) of the Act as been reported\nby the tax auditor at ₹98,23,310/- being debited to the Profit and Loss\naccount, whereas the same represented the total amount outstanding\nas per the balance sheet in the said account. The assessee submitted\nthat the actual gratuity paid during the year was ₹39,88,247/-, which

SIS LIMITED,PATNA vs. ACIT, DELHI

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

section 36(1)(va) of the Act within due date as specified in the respective Act. Accordingly, while processing the return the same was made the addition u/s 143(1)(a) of the Act. During the course of assessment proceedings, the issue was also discussed and further the AO made 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

41,773/-. After the case being processed under section 143(1) of the Act, it was selected for limited scrutiny for two reasons- (i) sales turnover mismatch; (ii) unsecured loans and the same was followed by issuance of valid notices under sections 143(2) and 142(1) of the Act. During the course of assessment proceedings, ld. Assessing Officer asked

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

41,600/- which was revised by the assessee declaring total income of Rs. 2,49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

41,600/- which was revised by the assessee declaring total income of Rs. 2,49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

41,600/- which was revised by the assessee declaring total income of Rs. 2,49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

41,600/- which was revised by the assessee declaring total income of Rs. 2,49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

41,600/- which was revised by the assessee declaring total income of Rs. 2,49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

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

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

section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 11,41,679/- under the head of commission but he has not deducted TDS on the payments u/s 194H. Therefore, the AO proceeded to make disallowance

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)

41,738/- (under heads of Advertisement, Legal & Professional Charges, Welfare Expenses and Travelling & Conveyance) which were added and disallowed by the A.O. in the assessment order passed u/s 143(3) of the Income Tax Act, 1961 on 23/03/2016.” 3. Before us, the Ld. DR argued the matter and stated that the pharmacy business was represented commercial activity and for this

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)

41,738/- (under heads of Advertisement, Legal & Professional Charges, Welfare Expenses and Travelling & Conveyance) which were added and disallowed by the A.O. in the assessment order passed u/s 143(3) of the Income Tax Act, 1961 on 23/03/2016.” 3. Before us, the Ld. DR argued the matter and stated that the pharmacy business was represented commercial activity and for this

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)

41,738/- (under heads of Advertisement, Legal & Professional Charges, Welfare Expenses and Travelling & Conveyance) which were added and disallowed by the A.O. in the assessment order passed u/s 143(3) of the Income Tax Act, 1961 on 23/03/2016.” 3. Before us, the Ld. DR argued the matter and stated that the pharmacy business was represented commercial activity and for this

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

41 DTR 353], it was held that- mere issue of warrant of authorization without there being search of the premises mentioned in the warrant of authorization would be meaningless and would not serve the purpose of section 132, therefore, actual search shall have to be carried out necessarily before proceeding u/s 153A of the Act. Assessment Years

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

41 DTR 353], it was held that- mere issue of warrant of authorization without there being search of the premises mentioned in the warrant of authorization would be meaningless and would not serve the purpose of section 132, therefore, actual search shall have to be carried out necessarily before proceeding u/s 153A of the Act. Assessment Years