M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

disallowed by the ld AO. 6. We have heard the ld. authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed by them to drive home their respective contentions. In order to answer the issue as to whether

VAAHO AGENCIES PRIVATE LIMITED ,AMRITSAR vs. INCOME TAX OFFICER WARD -1 ( 1 ) , AMRITSAR

In the result, the appeal of the assessee related all grounds of ITA No

Bench: Dr. M. L. Meenash. Anikesh Banerjee

disallowed by the ld AO. 6. We have heard the ld. authorized representatives for both the parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed by them to drive home their respective contentions. In order to answer the issue as to whether

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

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

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

192/- made by the A.O. on account of disallowance of exemption u/s 10B of the Income Tax Act claimed on income arising out of export incentives. 2. That Ld. CIT(A) has erred in facts as well as law by ignoring the findings of the TPO and holding that LIBOR rate should be applied on interest advanced to Associate Enterprises

A.N.R MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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

Bench: Shri Mahavir Prasad & Shri Manish Borad

disallowance u/s 36(1)(va) of the Act for delayed employee’s PF/ESI at Rs. 29,00,790/-, we find that the said amount was deposited before due date of filing of return u/s 139(1) of the Act and under these given facts the following finding in decision of the Coordinate Bench in case of Nipun Jain (supra

A.N.R MOTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONE OF INCOME TAX CIRCLE-4, JALANDHAR

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

Bench: Shri Mahavir Prasad & Shri Manish Borad

disallowance u/s 36(1)(va) of the Act for delayed employee’s PF/ESI at Rs. 29,00,790/-, we find that the said amount was deposited before due date of filing of return u/s 139(1) of the Act and under these given facts the following finding in decision of the Coordinate Bench in case of Nipun Jain (supra

SHRI GURVINDER SINGH JAMMU,JALAQNDHAR vs. DY. CPC BANGLORE/DY COMMISSIONER OF INCOME TAX CIRCLE -3, JALANDHAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.108 & 109/Asr/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs Dcit, Cpc, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 Pan No. : Aampj 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021 आदेश / O R D E R Per N. K. Choudhry, Jm

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding

SHRI GURVINDER SINGH JAMMU,JALANDHAR vs. ASST.CPC/DY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.108 & 109/Asr/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs Dcit, Cpc, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 Pan No. : Aampj 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021 आदेश / O R D E R Per N. K. Choudhry, Jm

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding

SHRI SUBA SINGH PROP DSP PIPE FITING WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD-2(4), JALANDHAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.85/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Suba Singh, Vs Ito, Ward-2(4), Jalandhar 35 D.S.P. Pipe Fitting Works Industrial Estate Extension, Jalandhar-144004, Punjab Pan No. : Aacfb 9414 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Rakesh Chopra, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 10/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 10/11/2021

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of thep Tribunal’s order is as under: - The CIT(A) while upholding

SHRI NIPUN JAIN PROP: EASTMAN RECLAMATIONS PROP :KOHINOOR EXPORTS,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.71 & 72/Asr/2021 ("नधा"रण वष" / Assessment Years : 2018-2019 & 2019-2020)

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding

KISHORE SAREES,AMRITSAR vs. DCIT/ACIT, CIRCLE 1, , AMRITSAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.90/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Kishore Sarees Vs Dcit/Acit, Circle-1, Amritsar Chowk Katra Jaimal Singh Amritsar-143001 Pan No. : Aalfk 1014 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Jatinder Nagpal, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding

SHRI NARINDER SINGH.PROP M/S ACTIVE PACKAGING,JALANDHAR vs. ASSISTANT COMMISSONER OF INCOME TAX CIRCLE-1, JALANDHARR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.105/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Shri Narinder Singh, Vs Acit, Circle-1, Jalandhar Prop.: M/S Active Packaging D-173,Focal Point Extension Jalandhar(Punjab) Pan No. : Abnps 2579 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Surinder Mahajan,Ca. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding

M/S PHAROSE REMEDIES LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.131/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Pharose Remedies Ltd Vs Dcit, Circle-3, Jalandhar Ef-378, Lala Munshi Ram Compound, Mandi Road, Jalandhar Pan No. : Aaecp 0493 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Surinder Mahajan, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021

disallowances made by the AO on account of delay in depositing the employees’ contribution towards ESI & PF as the same were deposited later than the prescribed time in the relevant acts but prior to the filling of the Return u/s.139(1) of the Act . The concluding part of the Tribunal’s order is as under: - The CIT(A) while upholding