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)

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of I.T.A. Nos.23

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)

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of I.T.A. Nos.23

M/S GLOBE AUTO ARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD- III (4), JALANDHAR

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

57,250/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance

M/S GLOBE AUTO PARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD-III, JALANDHAR

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

57,250/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance

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

57 of 2009, 358 ITR 43. The assessee has challenged the order of ld. AO passed u/s 143(1) for disallowance of payment of ESI and PF. The order of the ld. AO was challenged before the ld. CIT(A). the ld. CIT(A) has upheld the view and observation of the ld. AO. The assessee has challenged legal I.T.A

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

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57

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

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57

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

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57

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

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57

LALLY MOTORS INDIA PVT. LTD,JALANDHAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-2, JALANDHAR

In the result, the assessee’s appeal is dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 218(Asr)/2017 Assessment Year: 2012-13

57(iii), i.e., fall within sections 15 to 59, where the income under reference (viz. dividend income) was to be considered as otherwise assessable as either ‘business income’ or as ‘income from other sources’. The principle informing the legislation of section 14A, or its insertion on the statute-book, which the Circulars by the Board have sought to explain

INDIAN TOOL TECHNOLOGY CENTRE,JALANDHAR vs. ITO, WARD 1(1) , JALANDHAR

In the result, the appeal filed by the assessee is allowed

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

section 57(iii) of the Act, and the issue that has arisen in the instant case is whether the said interest payable to the DIP authorities is allowable to be set off from the interest receivable or not, which has consequently given rise to the issue of furnishing of inaccurate particulars. 8. The AO disallowed

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

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

disallowance of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab & Haryana,CIT vs Mark Auto Industries Ltd ITA no 57

THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SHIV RAJ SINGH BAWA, AMRITSAR.

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

section 40A(3) and, thus, disallowance there-under, could only be effected in the hands of the Association of Persons (AOP) consisting of the assessee and the other purchasers (owners) of the subject land. Relying upon ITO v. Ch. Attchaiah [1996] 218 ITR 239 (SC), it was stated that the law does not give the assessing authority the option

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

57(iii). The expenditure incurred by the assessee is only for the purpose of promoting the aims and objects for which the Trust was created, and if such expenditure is not allowed, it may amount to taxing the gross receipts of the assessee and not the income, which is not permissible under the Income tax law. 8. In view

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

57(iii). The expenditure incurred by the assessee is only for the purpose of promoting the aims and objects for which the Trust was created, and if such expenditure is not allowed, it may amount to taxing the gross receipts of the assessee and not the income, which is not permissible under the Income tax law. 8. In view

LATE SH BHAGAT CHAJJU RAM MEMORIAL TRUST,JAMMU vs. ITO EXEMPTION, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

57(iii). The expenditure incurred by the assessee is only for the purpose of promoting the aims and objects for which the Trust was created, and if such expenditure is not allowed, it may amount to taxing the gross receipts of the assessee and not the income, which is not permissible under the Income tax law. 8. In view

LATE SH BHAGAT CHAJJU RAM,JAMMU vs. ITO EXEMPTION JAMMU, JAMMU

In the result, the captioned four appeals of the assessee are allowed for

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta(Physical Hearing)

57(iii). The expenditure incurred by the assessee is only for the purpose of promoting the aims and objects for which the Trust was created, and if such expenditure is not allowed, it may amount to taxing the gross receipts of the assessee and not the income, which is not permissible under the Income tax law. 8. In view

SATIA INDUSTRIES LIMITED,MUKTSAR vs. DCIT/ACIT CIRCLE I, BATHINDA, BATHINDA

In the result, the appeal of the assessee is partly allowed

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

disallowed the claim on the grounds that contributions made towards Corporate Social Responsibility (CSR) are not eligible for a deduction under section 80G. The DRP has observed that a donation, by definition, is a voluntary act and not made in exchange for any consideration (quid pro quo).” 56. The DRP further pointed out that CSR expenses cannot be claimed