JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

11 of the Act. He accordingly submitted that the ground raised by the Revenue is infructuous and deserves to be dismissed. 64. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) and the paper book filed on behalf of the assessee. We have also considered

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

11 of the Act. He accordingly submitted that the ground raised by the Revenue is infructuous and deserves to be dismissed. 64. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) and the paper book filed on behalf of the assessee. We have also considered

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

11 of the Act. He accordingly submitted that the ground raised by the Revenue is infructuous and deserves to be dismissed. 64. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) and the paper book filed on behalf of the assessee. We have also considered

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

11 of the Act. He accordingly submitted that the ground raised by the Revenue is infructuous and deserves to be dismissed. 64. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) and the paper book filed on behalf of the assessee. We have also considered

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

Bench: Shri R. K. Panda & Ms Astha Chandra

11 of the Act. He accordingly submitted that the ground raised by the Revenue is infructuous and deserves to be dismissed. 64. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and the Ld. CIT(A) and the paper book filed on behalf of the assessee. We have also considered

SMT. SUMANDEVI DINESHKUMAR TULSYAN,,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(5),, NASHIK

11(4)\nand 11B of the SEBI Act, 1992 and section 12A of the Securities Contracts\n(Regulation) Act, 1956] has clearly held that Shri Vijay Kumar Jain has been\ninvolved in the manipulation of the share price of this listed company and has\nmanipulated so as to utilize this scrip to arrange entry of bogus long term capital

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

4. Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with various other sections of Chapter

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

4. Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with various other sections of Chapter

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are partly allowed as per terms indicated hereinabove

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1121 To 1126/Pun/2024 Assessment Years : 2012-13 To 2017-18

4. Assessee has also raised following additional grounds of appeal : “11. Without prejudice to other Grounds of appeal, Appellant contends that income from alleged "Anonymous Donations", taxable u/s 115BBC, can't exceed "Total Income" of the Appellant, considering the mechanism emerging from section 115BBC read in tandem and in comparison, with various other sections of Chapter

YASHWANTRAO CHAVAN MAHARASHTRA OPEN UNIVERSITY,NASHIK vs. EXEMPTION CIRCLE,A BAD, AURANGABAD

Bench: Shri R. K. Panda & Shri Vinay Bhamore

4. However, the Ld. Addl / JCIT(A) was not satisfied with the arguments advanced by the assessee and dismissed the appeal by observing as under: “3.3 Thus, as per these provisions income accumulated during A.Y. 2017-18 was required to be utilized upto A.Y. 2022-23 (till 31.03.2022). Since the appellant was not able to utilise it within stipulated time

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION , KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

RAJARSHI SHAHU SHIKSHAN SANSTHA INAM DHAMANI,SANGLI vs. ITO EXEMPTION, KOLHAPUR

In the result, all the appeals filed by the assessee are\npartly allowed as per terms indicated hereinabove

11. Without prejudice to other Grounds of appeal, Appellant\ncontends that income from alleged \"Anonymous Donations\", taxable\nu/s 115BBC, can't exceed \"Total Income\" of the Appellant,\nconsidering the mechanism emerging from section 115BBC read in\ntandem and in comparison, with various other sections of Chapter-\nXII of ITA, 1961.\n12. Appellant also contends that income taxable

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

4 to Section 32 of the IT Act? 2. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in allowing depreciation even if the income is to be completed after application of Sec. 11 to 13 of the IT Act, which results into double relief i.e. application of money