THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

III”, in 28 I.T.A. Nos. 477 & CO 32/Asr/2015 & Ors Asstt. CIT v. Broadways Overseas Ltd. & Ors Civil Appeal No. 4822 of 2022 [@SLP (C) No.17539 of 2016] on the provisions of section 80IB, affirming their view earlier taken in the case of Liberty India 317 ITR 218 (SC): 225 CTR (SC) 233 on the claim of deduction u/s 80IB

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

III”, in 28 I.T.A. Nos. 477 & CO 32/Asr/2015 & Ors Asstt. CIT v. Broadways Overseas Ltd. & Ors Civil Appeal No. 4822 of 2022 [@SLP (C) No.17539 of 2016] on the provisions of section 80IB, affirming their view earlier taken in the case of Liberty India 317 ITR 218 (SC): 225 CTR (SC) 233 on the claim of deduction u/s 80IB

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

III”, in 28 I.T.A. Nos. 477 & CO 32/Asr/2015 & Ors Asstt. CIT v. Broadways Overseas Ltd. & Ors Civil Appeal No. 4822 of 2022 [@SLP (C) No.17539 of 2016] on the provisions of section 80IB, affirming their view earlier taken in the case of Liberty India 317 ITR 218 (SC): 225 CTR (SC) 233 on the claim of deduction u/s 80IB

THE ASSTT. COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S BROADWAY OVERSEAS LTD., JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

III”, in 28 I.T.A. Nos. 477 & CO 32/Asr/2015 & Ors Asstt. CIT v. Broadways Overseas Ltd. & Ors Civil Appeal No. 4822 of 2022 [@SLP (C) No.17539 of 2016] on the provisions of section 80IB, affirming their view earlier taken in the case of Liberty India 317 ITR 218 (SC): 225 CTR (SC) 233 on the claim of deduction u/s 80IB

BRODAWAYS OVERSEAS LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JALANDHAR

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

III”, in 28 I.T.A. Nos. 477 & CO 32/Asr/2015 & Ors Asstt. CIT v. Broadways Overseas Ltd. & Ors Civil Appeal No. 4822 of 2022 [@SLP (C) No.17539 of 2016] on the provisions of section 80IB, affirming their view earlier taken in the case of Liberty India 317 ITR 218 (SC): 225 CTR (SC) 233 on the claim of deduction u/s 80IB

SHRI NITIN AIMA,SHRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, SRINAGAR

The appeal of the assessee is dismissed

2) of\nsection 75 of Customs Act requires the amount of draw back to be\ndetermined on a consideration of all the circumstances prevalent in a\nparticular trade and also based on the facts situation relevant in\nrespect of each of various classes of goods imported. Basically, the\nsource of duty draw back receipt lies in section 75 of Customs

SATIA INDUSTRIES LIMITED,MUKTSAR, PUNJAB vs. DCIT, ACIT CIRCLE 1, BATHINDA

In the result, the appeal is partly allowed

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21

10B(1)(C) regarding the application of the Cost-Pius Method for determining the ALP. Additionally, the AR argued that the DRP failed to add the mark-up, solely on the basis that the eligible and non-eligible units belong to the same assessee, and therefore, there is no incentive or mark-up over the cost of steam production. During