MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

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

disallowed under section 40A(3). The ld. Counsel argued & placed the fact that assessee having factory in remote area in village Bholuwal, where no banking facility is available. In additional evidence the assessee has filed Certificate of Panchayat with English version & Affidavit of director of company which are enclosed as Page 31-33 of Paper book. By the additional evidence

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

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

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

270 of the paperbook being year wise rent paid.] 11. The Hon’ble ITAT, Amritsar bench in the case of Bright Enterprises Pvt. Ltd. vs. DCIT (2021) 90 ITR (Trib) 0394 (Amritsar)has held that in the absence of any comparable instance of rendering the similar services/supply of goods, it would not be permissible to disallow the expenditure under Section

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

270/-, ( which included income from house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

270/-, ( which included income from house property at Rs.75,600/-, short term capital loss at (Rs.30,618/-), income from bank interest at Rs.17,667/- and LTCG (long term capital gains) amounting to Rs.2,02, 30,196/- which has been claimed as exempt u/s 10(38) of the Act) . After a search operation u/s 132 of the Act 1961 carried

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

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

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

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

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

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

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more

M/S MOVIE BOX RECORDS P. LTD ,JALNDHAR vs. D.C.I.T, CENTRAL CIRCLE - II, JALNDHAR

In the result, the appeal of the revenue bearing ITA 263/Asr/2017 is

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

section 69 of the Income Tax Act. I.T.A. Nos. 251 to 256/Asr/2017 4 &I.T.A. No. 263/Asr/2017 3. That sans any corroborative evidence found in search, revealing any purchase/sale outside the books of account to effectuate such large scale transactions, a mere certificate given to PPL to facilitate receipt of royalty, was highly insufficient to uphold the impugned addition, more