Ajay Bakliwal,Kota vs Acit, Central Circle, Kota, Kota on 11 April, 2025
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circumstances. The asset viz., the bottles were no doubt destroyed under the supervision of the principal, but the principals were under no obligation to compensate ... appeals of the assessee are partly allowed. Per Shri H.S. Ahluwalia, Judicial Member - I have carefully gone through the order proposed by my learned
specified by the taxpayer at a convenient
figure, without any satisfactory or judicial basis."
5. Ground "The Appellant craves leave or reserves right ... four flats
after considering the declared cost and allowing 10% self supervision chares is
23,68,000/- Moreover, the ld. CIT(A) has allowed Self
Ashok Kumar Agarwal, Jaipur vs Assessee on 3 October, 2016
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Allen Career Institute, Kota vs Jcit, Jaipur on 4 August, 2022
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unity of control, intermingling and interlacing of
funds; and marketing under supervision and control of same set of
persons i.e. member of the appellant ... arms of the real
estate business as held in number of judicial pronouncements.
(xvii) In the case of Jay Engineering Works
done by UDB (Reality), the assessee has no control or supervision on
the project reference made to clause ... appeals before ld. CIT (A) who after
considering the facts, circumstances, judicial precedents and submissions filed
by the assessee allowed the claim u/s 80IB
these
entities.
(vi) It was the contention of the appellant that similar supervision
expenses were allowed in its assessment order ... disallowing
supervision charges of Rs. 30 lac and hence the same is hereby
sustained."
17. In the result, disallowance of supervision charges
profession of providing services for
designing of highway projects and supervision of the work executed by
the contractor. The survey and site expenses include amount ... business Therefore considering the fact that
assessee undertakes such designing and supervision work at various
locations on pan India basis and has to hire very
well as
Hon'ble High Courts had decided that self supervision rebate can be
given up to 10% on cost of construction ... allowed
7.5%, however, we decided to allow self supervision out of cost of
construction estimated @ 10%. Accordingly, we allow the assessee's
appeal partly