Here is Portfolio page of Ankur, with all his work

Deduct'n calim u/s 80-IB(10) on housing project allowed to assessee, HC
Dec. 08, 2015
Assessee-HUF claimed deduct'n u/s 80-IB(10) on housing project. AO disallowed it. On appeal, CIT(A) allowed it holding that assessee need not own property to claim deduct'n u/s 80-IB(10) & car park area would not be held as private area. On appeal, Tribunal upheld it. On appeal HC upheld it too as in proviso. no justification in including car park in definit'n of built-up area of residential unit for purpose of determining maximum built...
No explanation for delay in amending petition, could'nt be condoned, held HC.
Nov. 04, 2015
Writ petition filed by trustees.They expired during proceedings. New trustees took over. They filed application for amendment in petition. Delay took place due to which condonation of delay was sought on ground that AOR informed them that records were not available. HC held, comparing with other entries in register, found that rule in writ petition was not discharged for default. Delay of 32 years was unexplained, thus can't be condoned.
Sum paid by Co. to lessor was not revenue exp. made for working cap. asset, SC
Nov. 14, 2015
Assessee Co. acquired from State Govt. lease of limestone quarries for manufacture of cement. In a/c year Co. paid its lessor as per two covenants & claimed to deduct sum in computation of its business profits u/s 10(2)(xv). AAC, ITO & Tribunal rejected it. On reference HC upheld it. SC upheld it too holding that sum agreed to be paid by Co. to lessor was not revenue exp. which was made by Co. for working capital asset which it had acquired.-010366
CIT(A) method to arrive at fair market value of plot, held better, ITAT
Dec. 24, 2015
Assessee-Co. sold its factory land. It reported fair market value (FMV) of land at Rs.14.12 cr. on basis of report of reg. valuer &, worked out capital gain. AO valued it 1.7 cr on basis of unused land. CIT(A) rejected assesse's valuation report & calulated FMV 2.78 cr. On appeal ITAT held, CIT(A) had adopted probable method for arriving at FMV of plot & that annual rate of appreciat'n method. His method held better than method adopte...
AO held erroneous in invoking Sec. 43 for determining actual cost in deal.
Nov. 02, 2015
Assessee acquired business of EMD at slump price. AO found, assessee enhanced value of assets as WDV of assets shown & disallowed excess depreciation. On appeal, CIT(A) held, there was no question of evading tax liability by assessee even if lower depreciation was granted. On appeal, ITAT upheld order of CIT(A). On appeal, HC upheld CIT(A) & ITAT decision stating that assessee had no income for it to reduce its tax liabilities by way of transfer....
There is Difference between accounting income & taxable income held SC.
Nov. 06, 2015
Appellant NPO in USA granted tax exempt. as edu. institute there. It has branch office in India. CBDT rejected its application u/s10(23C). On writ HC upheld order of CBDT. On appeal SC Held, diff. between accounting income & taxable income. u/s 10, it is accounting income. It is open to prescribed authority, if it deems fit, to stipulate that certain percentage of accounting income would be utilized for impartation of education in India.
HC jurisdiction u/s 66 is merely advisory in appeal held SC.
Nov. 14, 2015
ITO held two entries in account books of assessee fictitious,& in computing their income disallowed assessees claim in respect of amounts. AAC held that transactions in cotton were not genuine & directed amount be excluded in computing assessees total income. On appeal Tribunal reversed AAC order. HC upheld it. On appeal SC held, jurisdiction of HC u/s 66 is merely advisory. HC does not sit in appeal over judgment of income-tax authorities.-0...
Assessee directed to show records on which change in accounting policy made.
Nov. 23, 2015
Assessee filed return declaring loss. Assessment completed u/s 143(3) &Sec.115JB. AO reopened assessment on ground of no change in accounting policy regarding dep. AO made addit'n to book profit on account of applying reduced rate of dep. CIT(A) upheld it. On appeal ITAT held, issue on merits is set aside to record of AO for deciding afresh after verification & examination of relevant record, which assessee has not produced before AO & Tribunal.-...
Assessee-Bank held liable to pay interest u/s 201(1A) as failed to deduct TDS.
Dec. 09, 2015
Assessee-bank failed to deduct TDS on deposits made by (HPSEB). AO held assessee to be in default & determined liability u/s 201(1) & 201(1A). On appeal, CIT(A) upheld it. On appeal ITAT held, assessee-bank was required to deduct tax. Since assessee has later on deducted tax at 1% which was also approved by Income-tax authorities, there can't be any default for deduct'n of tax on part of bank & assessee liable to pay interest u/s 201(...
Amounts held includible in total receipt u/s 44BB for levy of tax at 10% rate.
Dec. 10, 2015
Assessee NR Co. explored & produced in India. It declared its revenues on account of two contracts with 'X' Co. & offered its receipts to tax at rate 10% according to proviso. of Sec. 44BB. AO rejected it & included amounts in total receipt. In light of CIT v. Halliburton Offshore Services Inc. [2008] 300 ITR 265, CIT held, both amts. are includible in total receipt provided u/s 44BB for levy of tax at rate of 10%. ITAT upheld it on a...