THE ASSISTANT COMMISSIONER OF INCOME-TAX-2(1)BHILAI, BHILAI(CG) vs. M/S SMS SHIVNATH INFRASSTRUCTURE PVT LTD., DURG, DURG(CG)

In the result, appeal of the revenue in ITA No

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.87/Rpr/2017 (ननधाारण वषा / Assessment Year :2012-2013) Acit-2(1), Bhilai Vs M/S Sms Shivnath Infrastructure Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.107/Rpr/2016 (ननधाारण वषा / Assessment Year :2012-2013) M/S Sms Shivnath Infrastructure Vs Pr.Cit-2, Raipur Pvt Ltd.,Toll Plaza, Near Dhamdhanaka, Durg. Pan No. :Aadcs 2258 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

1 held that the purpose of deduction under section 801A, the gross total income has to be computed inter alia, by deducting the deduction allowable under section 30 to 430. 13.6.3. The above judgements make clear that all expenses which are not relating to eligible business and which are not allowable under section 30 to 430 of the Income

KAILASH KHEMANI,RAIPUR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

In the result, appeal of the Assessee is Dismissed

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.93/Rpr/2021 िनधा"रण वष" / Assessment Year : 2017-18 Kailash Khemani, V The Dcit, Circle-1(1), City Motors, Near Mmi, S Raipur. Pachpedi Naka, Raipur – 492001. Appellant/ Assessee Respondent /Revenue Assessee By Ms.Sheetal Agrawal – Ca Revenue By Shri G.N.Singh – Sr.Dr Date Of Hearing 03/11/2022 Date Of Pronouncement 12/12/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Kailash Khemani Against The Order Of Ld.Cit(A), Nfac Dated 01.10.2021 For The A.Y. 2017- 18 Emanating From The Order Of Acit, Raipur, Passed Under Section 143(3) Of The Act On 24.12.2019. The Grounds Of Appeal Raised By The Assessee Are As Under: “1. Whether Learned Cit(A) Is Correct In Considering The Retrospective Effect Of Amendment Made By Finance Act 2021 In Sec. 43B?

36(l)(va) and section 43B has retrospective 2 Kailash Khemani [A] effect while some says that it has prospective effect, to understand the same I am producing some findings here ,  Sec 10(23C)(iiiaaaa) is inserted by Finance Act 2017,with retrospective effect from 01.04.1998 • First proviso of explanation 5 of Sec 9(1) is inserted via Finance

INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income by way of any anonymous donation, the income-tax payable shall be the aggregate of-- (i) the amount