DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, FEROZEPUR vs. MEASAGE SUKHBIR AGRO ENERGY LIMITED, FEROZEPUR

In the result, the appeal ITA No

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

disallowed the assessee’s claim and rejected the rectification petition, filed U/s 154 of the Act. Being aggrieved assessee filed an appeal before the ld. CIT(A) by challenging the orders of the ld. assessing authority, passed u/s 143(3) and section 154 of the Act. The ld. CIT(A) considered the assessee’s appeal and I.T.A. Nos. 405 & 406/Asr/2019

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

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

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

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

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

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 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

MESERS GANESH RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA

In the result the appeal of the assessee ITA No

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

disallowance cannot be sustained without any further enquiry and confrontation to the appellant. Even though no separate addition has been made, therefore from the computation of income viewpoint this ground of appeal is infructuous and for statistical purposes stated to be dismissed.” 3.3. In argument the ld. Counsel, Mr. Sehgal mentioned that in the same paragraph

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

In the result, the appeal of the assessee bearing ITA No

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

249 to 253 and the returned income of the assessee was accepted. [Judgments on the issue that carbon credits are capital receipts upto AY 2017-18 are attached in the Indexed Judgment Set] 16. It is also submitted herewith that consistency has to be maintained in the Income Tax Proceedings also as per the following judgments: a. CIT Vs/ DalmiaDadri

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

B of the Income Tax Act, 1961 whereas in the case under reference, the upholding of the addition would have resulted in payment of additional taxes. The appellant craves to amend or add any one or more grounds of appeal.” 3. Brief fact of the case is that the return of income in this case was filed through e-filing

M/S. MBD PRINTOGRAPHICS PVT LTD,JALANDHAR vs. THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

249,568 Nil N.A. Originally, the whole of 80IC 143(3) deduction @30% eligible was allowed by the AO. But, later on, the Principal CIT u/s 263 has directed to disallow the deduction u/s 80IC as per the Asstt. Year 2010-11. But the ITAT cancelled the order of the Principal CIT passed u/s 263 and no appeal

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD PRINTOGRAPHICS PVT. LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

249,568 Nil N.A. Originally, the whole of 80IC 143(3) deduction @30% eligible was allowed by the AO. But, later on, the Principal CIT u/s 263 has directed to disallow the deduction u/s 80IC as per the Asstt. Year 2010-11. But the ITAT cancelled the order of the Principal CIT passed u/s 263 and no appeal

THE DY. COMMISSIONER OF INCOME-TAX,, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

249,568 Nil N.A. Originally, the whole of 80IC 143(3) deduction @30% eligible was allowed by the AO. But, later on, the Principal CIT u/s 263 has directed to disallow the deduction u/s 80IC as per the Asstt. Year 2010-11. But the ITAT cancelled the order of the Principal CIT passed u/s 263 and no appeal

THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. MBD. PRINTOGRAPHICS P.LTD,, JALANDHAR

In the result, all the appeals of department and that of assessee stand dismissed

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

249,568 Nil N.A. Originally, the whole of 80IC 143(3) deduction @30% eligible was allowed by the AO. But, later on, the Principal CIT u/s 263 has directed to disallow the deduction u/s 80IC as per the Asstt. Year 2010-11. But the ITAT cancelled the order of the Principal CIT passed u/s 263 and no appeal