M/S. BRIGHT ENTERPRISES PVT. LTD.,JALANDHAR vs. ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR
In the result, the appeal of the assessee in ITA No
ITA 126/ASR/2015[2012-13]Status: DisposedITAT Amritsar17 Jan 2019AY 2012-13
Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.354/Asr./2014 : Asstt. Year : 2010-11 Ita No.126/Asr./2015 : Asstt. Year : 2012-13 M/S Bright Enterprises Pvt. Ltd., Vs Deputy Commissioner Of Income Mbd House, Railway Road, Tax, Central Circle-Ii, Jalandhar Jalandhar (Appellant) (Respondent) Pan No. Aaacb9469K Assessee By : Sh. Sudhir Sehgal, Adv. Revenue By : Sh. Pawan K. Kumar, Cit Dr Date Of Hearing : 08.01.2019 Date Of Pronouncement : 17.01.2019 Order Per N. K. Saini: These Two Appeals By The Assessee Are Directed Against The Orders Dated 08.05.2014 & 15.01.2015 Of The Ld. Cit(A)-5, Ludhiana For The Assessment Years 2010-11 & 2012-13 Respectively. 2. Since, The Issues Involved Are Common & The Appeals Were Heard Together, So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.
For Appellant: Sh. Sudhir Sehgal, AdvFor Respondent: Sh. Pawan K. Kumar, CIT DR
Section 40A(2)(b)Section 4G
4
Bright Enterprises Pvt. Ltd.
magazines like hospitality upgrade magazines, Event
Magazines, Tourist Magazines/city Guides, Health &
Fitness Magazines, Beauty & Fashion Magazines,
Entertainment
&
Celebrity
Magazines,
Sports
Magazines and Professional Journals etc which serves as a backbone in the hotel industry. To upkeep people about the events hosted by the hotels. Tends in hotel industry, services provided by the hotels, to keep