M/S. KARNAIL SINGH & COMPANY,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

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

iii. The limit for deposit of employee’s contribution under the relevant acts/regulations are follows: A. EPF Scheme Chapter VI: Declaration, Contribution Cards, and Returns 38. Mode of payment of contributions 6 I.T.A. Nos. 25 & 26/Asr/2023 Karnail Singh v. Dy. CIT “(1) The employer shall, before paying the member his wages in respect of any period or part of period

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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)

14 years. By the amendment of 2003, the second proviso was deleted. This court interpreted the law, in the light of these developments, in Alom Extrusions. The court considered the effect of omission of the second proviso, and observed as follows: "10. "Income" has been defined under section 2(24) of the Act to include profits and gains. Under Section

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

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)

14 years. By the amendment of 2003, the second proviso was deleted. This court interpreted the law, in the light of these developments, in Alom Extrusions. The court considered the effect of omission of the second proviso, and observed as follows: "10. "Income" has been defined under section 2(24) of the Act to include profits and gains. Under Section

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)

14 years. By the amendment of 2003, the second proviso was deleted. This court interpreted the law, in the light of these developments, in Alom Extrusions. The court considered the effect of omission of the second proviso, and observed as follows: "10. "Income" has been defined under section 2(24) of the Act to include profits and gains. Under Section

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

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

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

disallowed under section 43-B which, as stated above, was inserted with effect from 1-4-1984 ** ** ** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

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

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

disallowed under section 43-B which, as stated above, was inserted with effect from 1-4-1984 ** ** ** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

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

14 Assessment Year: 2018-19 computing the business income of the previous year? That was a case which related to Assessment Year 1984-1985. The relevant accounting period ended on 30-6-1983. The Income-tax Officer disallowed the deduction claimed by the assessee which was on account of sales tax collected by the assessee for the last quarter

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

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

iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;' 9.3. Now we focus on clause (iv) of section 143(1)(a) which provides for 'disallowance of expenditure or increase in income indicated in the audit report but not taken into account

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

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

iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;' 9.3. Now we focus on clause (iv) of section 143(1)(a) which provides for 'disallowance of expenditure or increase in income indicated in the audit report but not taken into account

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

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

disallowed under section 43-B which, as stated above, was inserted with effect from 1-4-1984 ** ** ** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh

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

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

III, Jalandhar Trust, Nehru Garden Road, Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant I.T.A. No. 129/Asr/2002 Assessment Year: 1998-99 M/s Sadhu Singh Hamdard Vs. Addl. Commissioner of Income Trust, Nehru Garden Road, Spl. Range, Jalandhar Jalandhar [PAN: AAATS 3278A] (Respondent) (Appellant 3 ITA Nos. 184 to 186/Asr/2001 &Ors. Sadhu Singh Hamdard Trust v.Asstt. CIT& Ors. Appellant by : Sh. Gunjeet Singh