M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible

M/S AMAR COACH BUILDERS ,JALANDHAR vs. ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

M/S. SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

M/S SADHU SINGH HAMDARD TRUST,JALANDHAR vs. THE ADDL. COMMISSIONER OF INCOME TAX, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST,, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

THE DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

THE ASSISTANT COMMISSIONER OF INCOME TAX,JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

DCIT, JALANDHAR vs. M/S. SADHU SINGH HAMDARD TRUST, JALANDHAR

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

disallow the expenditure under Section 40A(2). 12. Burden of proof lies on the Revenue to prove that the salary/rental payments made were excessive/unreasonable and that provisions of section 13 apply: Section 13 starts with a non-obstante clause and hence by virtue of the said provisions, exception to the exemption provided by section 11, is carved

KOCHAR SUNG UP ACRYLIC LIMITED,AMRITSAR vs. DEPUTY COMMIOSSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping

M/S SPEEDWAYS RUBBER COMPANY ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping

KOCHAR INFOTECH LIMITERD,AMRITSAR vs. DEPUTY CXOMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping

SHRI ASHOK KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD - 5 (1), AMRITSAR

In the result, both the appeals of the assessees are allowed

Sections 36(va) as well as 43B vide Finance Act, 2021 to this effect but also the CBDT has issued Memorandum of Explanation that the same applies w.e.f. 1.4.2021 only. It is further not an issue that the forergoing legislative amendments have proposed employers contributions; disallowances u/s 43B as against employee u/s 36 (va) of the Act; respectively. However, keeping