M/S RAIPUR REALITY PVT. LTD.,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, the assessee's appeal in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpia

1, 2 and 3 of the guidelines as aforesaid, makes it clear that the lands acquired by National Highways Authorities under the provisions of the RFCTLAAR Act, 2013 shall be governed by the provisions of the RFCTLAAR Act, 2013. According to Section 96 of the said Act, the income arising out of it shall be exempt from income tax. 3

DEPUTY COMMISSIONER OF INCOMETAX, CIRCLE -2(1), RAIPUR vs. SHRI VAIBHAV JAIN, RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 221/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Varun Jain 22-B, South Avenue, Choubey Colony, Raipur (C.G.). Pan : Aggpj1319R ……""यथ" / Respondent आयकर अपील सं. / Ita No. 222/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Vaibhav Jain 22-B, South Avenue, Choubey Colony, Raipur (C.G.) Pan : Akbps4207Q ……""यथ" / Respondent Assessee By :Shri Amit M Jain, Ar Revenue By :Shri Sanjay Sharma, Sr. Dr

1. Whether on the facts of the case and in law, the CIT(A) was justified in deleting the addition of Rs.18,61,74,000/- on account of Short-Term Capital Gain arising out of transfer of the capital asset to the partnership firm as capital contribution, attracting the provisions of section 45(3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), RAIPUR vs. SHRI VARUN JAIN , RAIPUR

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 221/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Varun Jain 22-B, South Avenue, Choubey Colony, Raipur (C.G.). Pan : Aggpj1319R ……""यथ" / Respondent आयकर अपील सं. / Ita No. 222/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 The Deputy Commissioner Of Income Tax-2(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Vaibhav Jain 22-B, South Avenue, Choubey Colony, Raipur (C.G.) Pan : Akbps4207Q ……""यथ" / Respondent Assessee By :Shri Amit M Jain, Ar Revenue By :Shri Sanjay Sharma, Sr. Dr

1. Whether on the facts of the case and in law, the CIT(A) was justified in deleting the addition of Rs.18,61,74,000/- on account of Short-Term Capital Gain arising out of transfer of the capital asset to the partnership firm as capital contribution, attracting the provisions of section 45(3

THE CHHATTISGARH STATE POWER GENERATION COMPANY LIMITED, RAIPUR,RAIPUR (CG) vs. THE ASSTT. COMMISSIONER OF INCOME TAX 1(2),RAIPUR, RAIPUR (CG)

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

capital expenditure by the A.O, which, therein, had been upheld by the CIT(Appeals) is primarily based on the fact that such approach was adopted by the A.O while framing assessment in the case of CSEB for years prior to A.Y.2009-10. We are of the considered view that now when in the case of CSEB for A.Y.2004-05 the matter

CHHATTISGARH STATE POWER GENERATION CO. LTD.,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX-1(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

capital expenditure by the A.O, which, therein, had been upheld by the CIT(Appeals) is primarily based on the fact that such approach was adopted by the A.O while framing assessment in the case of CSEB for years prior to A.Y.2009-10. We are of the considered view that now when in the case of CSEB for A.Y.2004-05 the matter

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

gains. Under Section 2(24)(x), any sum received by the assessee from his employees as contributions to any provident fund/superannuation fund or any fund set up under the Employees’ State Insurance Act, 1948, or any other fund for the welfare of such employees constituted income. This is the reason why every assessee(s) M.M. Aqua Technologies Ltd. vs. Commissioner

CHHATTISGARH STATE POWER TRANSMISSION COMPANY LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), RAIPUR

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

gains. Under Section 2(24)(x), any sum received by the assessee from his employees as contributions to any provident fund/superannuation fund or any fund set up under the Employees’ State Insurance Act, 1948, or any other fund for the welfare of such employees constituted income. This is the reason why every assessee(s) M.M. Aqua Technologies Ltd. vs. Commissioner

THE SEWA SAHAKARI SAMITIT MARYADIT,JOSHILAMATI,RAJNANDGAON vs. THE INCOME TAX OFFICER -1,, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE SEWA SAHAKARI SAMITIT MARYADIT,SINGHOLA,RAJNANDGAON vs. THE INCOME TAX OFFICER-1, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

M/S GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,DHAMTARI(C.G) vs. THE INCOME TAX OFFICER, DHAMTARI, DHAMTARI(C.G)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE GRAMIN SEVA SAHAKARI SAMITI MARYADIT,RAIPUR (CG) vs. THE INCOME TAX OFFICER 1(3), RAIPUR (CG)

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL

THE SEWA SAHAKARI SAMITIT MARYADIT,SOMNI,RAJNANDGAON vs. THE INCOME TAX OFFICER-2, RAJNANDGAON

Bench: Shri Ravish Sood & Shri Jamlappa D Battull

section is of great importance. The Apex Court had an occasion to consider the meaning of the word ‘attributable’ as supposed to derive from its use in various other provisions of the statute in the case of 22 Gramin Sewa Sahakari Samiti Maryadit & Ors Vs. The ITO, Ward 1(3), Raipur ITA No.114/RPR/2016 & Ors CAMBAY ELECTRIC SUPPLY INDUSTRIAL