M/S. GULZAR SINGH GURBACHAN SINGH,DISTT.BATHINDA vs. THE INCOME-TAX OFFICER, BATHINDA

In the result, the assessee’s appeals are dismissed

Bench: Sh. Sanjay Arorai.T.A. Nos. 146&147/Asr/2014 Assessment Years: 2007-08&2008-09

section 184(5) itself, so that, where so, the same would require being excluded. 4.4 I decide accordingly, dismissing Grounds (c) to (f) of the appeal; Grounds (a) and (b) being general in nature, warranting no adjudication. 5. The second issue raised is with regard to the disallowance

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 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

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

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

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

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus

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

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

5. While framing the assessment, Ld. AO has denied deduction u/s 10B on export incentive of Rs.18,92,129/- of eligible Industrial Undertaking. The reasons stated by the Ld. AO for denying deduction u/s 10B on export inventive in para 5.2 of the assessment order are as under:- “In order to claim benefits u/s 10B there should be direct nexus