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 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

C I T JAIPUR vs. J D A JAIPUR

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

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

2. Though this appeal was admitted on six questions of law, three main issues arise for consideration, and hence we re-framed the questions of law into three, and they are as follows: (i) Whether the lease rent received by the assessee for the year 2004-05 from M/s. Apollo Tyres Limited is to be treated as business income

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

Bench: AKIL KURESHI,SUDESH BANSAL

2. This Regulation protects fundamental rights and freedoms of natural persons and in particular their right to the protection of personal data. 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

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

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

14. Learned counsel for the Revenue submits that the ITAT has misdirected itself by taking a hyper technical view that there is no specific charge in the notice for which penalty has been imposed. He has argued that the purport and import of the notice issued under Section 274 read with Section 271 of the Act is clearly discernable from