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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

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

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

disallowed.” 6. Your Honour, ITAT, Special Bench Indore in the case of Maral Overseas Ltd. vs. Addl.CIT (2012) 146 TTJ (Ind) (SB) 129 : (2012) 016 ITR (Trib) 565 (Indore) has held that the assessee is eligible for claim of deduction on export incentive received by it in terms of provisions of section 10B(1) read with section

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

In the result the appeal of the assessee is allowed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

disallowance of expenditure being hit by the provisions of section 40A(3) has been thoroughly examined by the AO in course of original proceedings which is evident from the body of the original order dated 09/11/2016 where the AO has examined the same and has observed as follows: “2. The assessee firm engaged in the business of civil contractor

UNIVERSAL BIOMASS ENERGY PRIVATE LIMITED,GURUHARSAHAI vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

disallowance u/s 143(1), because it is not as per provisions of law. 7.2 Secondly, he also submitted that on the face of the assessment order (paragraph – 1) it is categorically stated that there are two issues for which the case is selected for complete scrutiny. Firstly on account of verification of investments I.T.A. No. 267/Asr/2024 6 Assessment Year

M/S KOSMO VEHICELS PRIVATE LIMITED,AMRITSAR vs. INCOME TAX OFFICER WARD-5 (3), AMRITSAR

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

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

237 Moon Avenue, Majitha Officer, Ward 5(3), Road, Amritsar Amritsar [PAN: AADCK 7910P] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Girish Bali, CIT DR Date of Hearing: 30.08.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. M. L. Meena, A.M.: These appeals are filed by different assessees against the order of the ld. CIT (Appeal) regular and National Faceless

SMT. GURINDER KAUR,AMRITSAR vs. INCOME TAX OFFICER WARD-2 (1), AMRITSAR

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

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

237 Moon Avenue, Majitha Officer, Ward 5(3), Road, Amritsar Amritsar [PAN: AADCK 7910P] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Girish Bali, CIT DR Date of Hearing: 30.08.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. M. L. Meena, A.M.: These appeals are filed by different assessees against the order of the ld. CIT (Appeal) regular and National Faceless

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DCIT, CIRCLE-3, JALANDHAR

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

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

237 Moon Avenue, Majitha Officer, Ward 5(3), Road, Amritsar Amritsar [PAN: AADCK 7910P] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Girish Bali, CIT DR Date of Hearing: 30.08.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. M. L. Meena, A.M.: These appeals are filed by different assessees against the order of the ld. CIT (Appeal) regular and National Faceless

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

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

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

237 Moon Avenue, Majitha Officer, Ward 5(3), Road, Amritsar Amritsar [PAN: AADCK 7910P] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Girish Bali, CIT DR Date of Hearing: 30.08.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. M. L. Meena, A.M.: These appeals are filed by different assessees against the order of the ld. CIT (Appeal) regular and National Faceless