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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

Bench: Sh. Udayan Das Gupta & Sh. Krinwant Sahay

10A & 10B, converting them to "deduction" instead of "exclusion" provision, leaving sections 10C, 11 & 13A as "exclusion" provisions. The subsequent insertions of other sections in Chapter-Ill including section 10AA have retained the character of "deduction" provision. With the shift from "exclusion" to "deduction", the benefit is now akin to deductions under Chapter-VI- A. 7. The provisions of section

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR

In the result, the appeal of the Revenue is partly allowed

Bench: Shrilaliet Kumar & Dr. Mitha Lal Meena

10A, 11A, 12A & 13A( translated copies of KhesraGirdawri of acquired Land for the year2008-09, 2009-10, 2010-11, 2011-12 & 2012-13). From perusal of the KhesraGirdawari No.489 for year 2008-09 , it is clear that only 4 kanal 16 marlas were under cultivation forplusesduring Mansoon crop and the same Land was under cultivation for wheat during spring crop