ITAT Chandigarh Judgments — November 2018

The Tribunal held that Unit-3 was a separate and distinct unit, not a reconstruction of Unit-2. The assessee demonstrated separate premises, employees, clients, and investments, justifying its status as a new unit.

The Tribunal held that Unit-3 was a separate and distinct unit, not a reconstruction of Unit-2. The assessee demonstrated separate premises, employees, clients, and investments, justifying its status as a new unit.

The Tribunal held that Unit-3 was a separate and distinct unit, not a reconstruction of Unit-2. The assessee demonstrated separate premises, employees, clients, and investments, justifying its status as a new unit.

The Tribunal held that Unit-3 was a separate and distinct unit, not a reconstruction of Unit-2. The assessee demonstrated separate premises, employees, clients, and investments, justifying its status as a new unit.

The Tribunal noted a contradiction in the CIT(A)'s order where exemption u/s 11 was allowed, yet an addition was confirmed because the assessee allegedly did not press the issue. To resolve this, the matter was remanded back to the CIT(A) for fresh adjudication.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal found that the CIT(A) made a new finding without providing the assessee an opportunity to be heard. Therefore, the case was set aside and remanded back to the AO to verify the facts regarding the manufacturing activity and the eligibility for deduction.

The Tribunal held that the CIT(A) lacked jurisdiction to enhance the income as the issue was already sub-judice before the High Court. The Tribunal restored the issue of the Section 154 disallowance back to the AO for re-examination.

The Tribunal held that filing an appeal is not enough; it must be effectively pursued. Since the assessee failed to prosecute the appeal, it was dismissed.

The Tribunal found that the ledger accounts presented a contrary picture to the AO's findings. However, the method of apportioning the loan and interest was not adequately examined. The matter was remanded to the AO for a fresh examination of the financial affairs.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal held that the authenticity of the sale deed was not established due to unauthenticated cuttings and payment of stamp duty on a higher value. The matter was remanded to the CIT(A) to obtain an authentic sale deed from the registering authorities.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The assessee's cross-objection was withdrawn.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals due to low tax effect, citing CBDT Circular No. 3/2018 and a Punjab & Haryana High Court decision. The dismissal does not affirm the CIT(A)'s orders on merits.

The Tribunal dismissed the Revenue's appeals, citing CBDT Circular No. 3/2018 which revised the monetary limit for filing appeals. The cross-objection filed by the assessee was also dismissed as withdrawn.