COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

disallowing 5% of administrative expenditure related to change in accounting policy. (iv) Whether on the facts and circumstances of the case and in law the Hon’ble ITAT was justified in allowing Rs. 1,36,09,228/- on account of depreciation on fixed assets without appreciating the facts that the application of 100% expenditure of the capital asset is already

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

10 I.T.A.No.6/2021 M/s.Carmel Educational Trust 2010-11 I.T.A.No.310/2019 2. The brief facts necessary for disposal of these appeals are as follows: The Carmel Educational Trust, Adoor was constituted by a registered trust deed dated 14.08.2001. It is engaged in running educational institutions imparting education in the subjects of Engineering and Management. The 12 trustees of the Trust belong

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

10. However, it is seen from the records produced for our consideration that, instead of reviving the business, assessee continued the rental arrangement with ATL. Fresh lease deeds were executed for different periods of one year each, for all the assessment years involved in these appeals. The assessee never approached the BIFR to continue the arrangement nor sought sanction/approval

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

10 Signature Not Verified CS (COMM) 82/2020 Page 57 of 241 4(5). ‘pseudonymisation’ means the processing of personal data in such a manner that the personal data can no longer be attributed to a specific data subject without the use of additional information, provided that such additional information is kept separately and is subject to technical and organisational measures

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

10. In view of the above, respectfully following the decision of Hon'ble Karnataka High Court in the case of Manjunatha Cotton and Digitally Signed By:SUNITA KUMARI Signing Date:22.11.2024 17:18:43 Signature Not Verified ITA 90/2020, ITA 109/2023 & ITA 392/2023 Page 6 of 12 Ginning Factory and Others (supra) and the above decisions of ITAT, we hold