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

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

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

B its return of capital loss du and General M that capital lo of M/s Var Rs.9,87,485/- 1961 (for sho IN THE HIGH COURT OF PUN AT CHANDIGA I D oner of Income Tax-1 Ludhiana Vs. h Investment & Training Co LP), Ludhiana HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Ranvijay Singh, Sr. Standing

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

5 SCC 189], laid down four propositions to identify whether the rental income received by an assessee could be treated as business I.T.A. No.193/12 & Conn. Cases -:15:- income or not. The prepositions are relevant for the present case and are as follows: “1. no precise test can be laid down to ascertain whether income (referred to by whatever nomenclature, lease

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

Bench: AKIL KURESHI,SUDESH BANSAL

5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights and freedoms of natural