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)

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent I.T.A. No.192/Asr/2022 8 Assessment Year

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify

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

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify

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

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

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

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 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

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

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

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

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

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