THE DY. COMMISSIONER OF INCOME TAX, JAMMU vs. M/S. FIL INDUSTRIES LTD, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

M/S FIL INDUSTRIES LTD,SRINAGAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FILL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

THE DY.COMMISSIONER OF INCOME-TAX, JAMMU vs. M/S FIL INDUSTRIES,, SRINAGAR

In the result appeal of the assessee ground no 4 to 4

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

SECTION 80IB 80HHC EXPENDITURE EXPENDITURE 1 288-ASR-2015 2001-02 YES 2 289-ASR-2015 2002-03 YES 3 290-

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

288 and furnish along with the return of income for the relevant assessment year, the report of such audit in the prescribed form84 duly signed and verified by such accountant and setting forth such particulars as may be prescribed:] 85[Provided also that any amount of donation received by the fund or institution in terms of clause

THE OXFORD EDUCATIONAL & CHARITABLE SOCIETY,FARIDKOT vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 583/Asr/2016 Assessment Year: N/A M/S The Oxford Educational & Vs. Cit(E), Charitable Society (Oxbridge Chandigarh. World School, Kotkapura) Hira Singh Nagar, Kotkapura, Faridkot (Punjab) [Pan: Aabtt6670Q] (Appellant) (Respendent)

288/- by including the depreciation of Rs.38,11,488/- and surplus of Rs.23,6800/-. In our opinion the assessee is entitled to the claim of depreciation on the fixed assets and was not restricted to only to the buses but was also relatable to the other fix assets as per schedule 5 of the balance sheet. However, nonetheless the facts

M/S. SURYA AUTOMOBILES PRIVATE LIMITED,ABOHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, appeal is allowed for statistical purposes

Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayaftfrcf ^T./Ita No. 348/Asr/2023 / Assessment Year : 2014-15 Surya Automobiles Pvt The Dcit, <Shh Circle Ii, Ltd., Near Dav Campus, Bhatinda Hanumangarh Road, Abohar ^|41<^H./Pan No: Aafcs271 In Ul^^Ff/Respondent Appellant

depreciation 203281 interest in term of section 14(a) of the Act. 168397 Service tax incentive receipt. ” 17211 . 348-Asr-2023 Surya Automobiles Pvt Ltd., Abohar Aggrieved with the order of CIT (A) the appellant went in 5. appeal before Hon'ble ITAT Amritsar Bench, who vide order dated 08/04/2019 in ITA-93/ASR/2018 A.Y.2014-15 accepted the appeal thereby deleting

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

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

288 ITR 459. In this case, the Revenue had issued notice on 30th March 2006, seeking to re-open assessment for the Assessment Year 1988-89 to 1999-2000 i.e. beyond a period of six years from the end of the relevant Assessment Year. So far as the Assessment Years 1988-89 to 1999-2000 is concerned, the revenue relied