SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

capital gain claimed as exempt by the assessee. Ld. CIT(A) in the first appeal has confirmed the addition so made. 7. Before us, Ld. Counsel for the assessee has placed on record a paper book containing 218 pages. Ld. Counsel for the assessee emphasized that the approval from the competent authority for issuing notice u/s. 148 was obtained

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

capital gain claimed as exempt by the assessee. Ld. CIT(A) in the first appeal has confirmed the addition so made. 7. Before us, Ld. Counsel for the assessee has placed on record a paper book containing 218 pages. Ld. Counsel for the assessee emphasized that the approval from the competent authority for issuing notice u/s. 148 was obtained

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation. It was fairly agreed by both the sides that the issue is squarely\ncovered by the coordinate bench of the Tribunal in assessee's own case\nfor the assessment year 2008-2009 in ITA No.298/Ran/2017, order dated\n31.03.2023, wherein in para 7, the coordinate

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

Capital gains' which is one of the heads of income. If by application of the provisions of Section 45 read with Section 48 which are integrally connected with each other, the income cannot be said to arise, Section 92 of the Act does not come to the aid of Revenue, even though it is an international transaction. The expression 'income

ACIT CIRCLE-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation. It was fairly agreed by both the sides that the issue is squarely\ncovered by the coordinate bench of the Tribunal in assessee's own case\nfor the assessment year 2008-2009 in ITA No.298/Ran/2017, order dated\n31.03.2023, wherein in para 7, the coordinate

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation. It was fairly agreed by both the sides that the issue is squarely\ncovered by the coordinate bench of the Tribunal in assessee's own case\nfor the assessment year 2008-2009 in ITA No.298/Ran/2017, order dated\n31.03.2023, wherein in para 7, the coordinate