COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal No. 150/2017 framed the following substantial questions of law: “(ii) Whether on the facts and circumstances of the case

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal No. 150/2017 framed the following substantial questions of law: “(ii) Whether on the facts and circumstances of the case

MANDA BUILDERS vs. I.T.O.WARD-21,BIKANER

Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI

disallowance of Rs.2,76,167 u/s.40A(3) as made by the learned A.O. is improper and unjustified and the learned Commissioner should not have sustained the action of the A.O. 2. For that the addition of Rs.7,01,000/- as sustained by the learned Commissioner is highly unjustified and uncalled for. 3. For that the proceedings initiated u/S.147

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143(3) of the Act was passed on 23.05.2017, vide which, an addition of Rs. 5,00,00,000/- was made on account of alleged advance given to M/s. TAIDIA Construction and written off in the year under consideration. The AO while disallowing the alleged business expenditure noted that the assessee company had failed to file any agreement

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

Bench: AKIL KURESHI,SUDESH BANSAL

3. The free movement of personal data within the Union shall be neither restricted nor prohibited for reasons connected with the protection of natural persons with regard to the processing of personal data. Article 4: Definitions: Digitally Signed By:RAHUL Signing Date:08.01.2026 18:27:10 Signature Not Verified CS (COMM) 82/2020 Page 57 of 241 4(5). ‘pseudonymisation’ means

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

Bench: AVNEESH JHINGAN,MANEESH SHARMA

3 of 6) [ITA-816/2008] Rs.28,62,084/- to M/s. Tetenal India Limited and Rs.2,01,668/- to M/s. Mooji Tulsidas & Co. In response to the show-cause notice, the appellant took the stand that the advances were in normal course of business and had nothing to do with the interest bearing loans and were given from own funds

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

Bench: SABINA,MANOJ KUMAR VYAS

disallowance of claim of deduction on account of commission on locker rent received in advance of Rs.112.84 Crore by following the decision of Apex Court in the case of 5 CIT vs. EXCEL INDUSTRIES (reported in 358 ITR page 295) and decision of Calcutta High Court in the case of Bank of Tokyo Ltd.? (2) Whether on the facts

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

10:- (ii) Whether the penalty of Rs.52 lakhs imposed under section 45A of the Kerala General Sales Tax Act, and paid under orders of the High Court, ought to be treated as an expenditure for the assessment year, even though the dispute had not attained finality? (iii) Whether the amount of Rs.1,25,12,348/- claimed as quality loss paid