DR. JASWINDER SINGH THROUGH GPA SMT. JAGJIWAN KAUR,ROPAR vs. ITO, W-2(2), ROPAR

In the result, appeal of the assessee is allowed for statistical purposes

TDS applying the provisions of Section 40(a)(ia) which is arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax (Appeals) has further erred in not allowing depreciation

M/S CHEEMA BOILERS LTD.,,MOHALI vs. PR. CIT-2, MOHALI

In the result, the appeal is dismissed

Bench: Shri Krinwant Sahay & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 748/Chd/2018 "नधा"रण वष" / Assessment Year : 2013-14

TDS. 2) Large other expenses claimed in P & L Account Thereafter, an order u/s 263 was passed by the ld. Pr. CIT-2 Chandigarh on 27.03.2018 on two issues i.e., Firstly, on the issue of wrong claim of depreciation

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

TDS has been deducted by the assessee on the lease rentals, which had been affirmed also by CISCO in its reply to query raised to it by the AO by issuing notice u/s 133(6) of the Act G) That CISCO has claimed depreciation

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

TDS has been deducted by the assessee on the lease rentals, which had been affirmed also by CISCO in its reply to query raised to it by the AO by issuing notice u/s 133(6) of the Act G) That CISCO has claimed depreciation

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

TDS has been deducted by the assessee on the lease rentals, which had been affirmed also by CISCO in its reply to query raised to it by the AO by issuing notice u/s 133(6) of the Act G) That CISCO has claimed depreciation

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

TDS statement was to be levied w.e.f. 1.6.2015. 12. On a similar issue the Hon'ble Jurisdictional High Court in the case of CIT Vs. Steel Strips Ltd (supra) held as under;- “It is clear from the order of the Assessing Officer that depreciation

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

TDS statement was to be levied w.e.f. 1.6.2015. 12. On a similar issue the Hon'ble Jurisdictional High Court in the case of CIT Vs. Steel Strips Ltd (supra) held as under;- “It is clear from the order of the Assessing Officer that depreciation

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

TDS statement was to be levied w.e.f. 1.6.2015. 12. On a similar issue the Hon'ble Jurisdictional High Court in the case of CIT Vs. Steel Strips Ltd (supra) held as under;- “It is clear from the order of the Assessing Officer that depreciation

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

TDS statement was to be levied w.e.f. 1.6.2015. 12. On a similar issue the Hon'ble Jurisdictional High Court in the case of CIT Vs. Steel Strips Ltd (supra) held as under;- “It is clear from the order of the Assessing Officer that depreciation

ADHUNIK PACKAGERS PVT. LTD.,PARWANOO vs. ITO (TDS), SOLAN

Bench: The Said Date I.E. 1.6.2015. Therefore, The Mistake Was Apparent From The Record & Required To Be Rectified U/S 154 Of The Act. .

TDS statement was to be levied w.e.f. 1.6.2015. 12. On a similar issue the Hon'ble Jurisdictional High Court in the case of CIT Vs. Steel Strips Ltd (supra) held as under;- “It is clear from the order of the Assessing Officer that depreciation

DCIT, CHANDIGARH vs. SH. GURINDER PAL SINGH, CHANDIGARH

Appeal is partly allowed while

Bench: Shri Sanjay Garg & Ms. Annapurna Guptamr.Gurinder Pal Singh, Vs. The Addl. Cit, H.No.66, Sector 27-A, Range – 5, Chandigarh. Sector 17, Chandigarh. Pan: Acnps7888M & The D.C.I.T., Vs. Mr.Gurinder Pal Singh, Circle 1(1), H.No.66, Sector 27-A, Sector 17, Chandigarh. Chandigarh. Pan: Acnps7888M (Appellant) (Respondent)

TDS certificates less material supplied by department, sales tax deducted at source and bitumen purchases made from govt. agencies after due verification.; The net profit determined at 10% of the total receipts determined as above will be as if all the expenses including depreciation

ACIT, C-4(1), CHANDIGARH vs. M/S WINSOME TEXTILE INDUSTRIES LTD., CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negi

TDS, addition of Rs.38,307/- on account of disallowance made u/s 36(1) (va) of the Act for not depositing the employee’s contribution welfare funds before the due date and addition of Rs. 20,973/- on account of disallowance u/s 14 A of the Act. However, after allowing set off the unabsorbed depreciation

M/S SEL MANUFACTURING CO. LTD.,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, appeal is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

TDS matter, excise assessment, VAT assessment and also with regard to notices issued by the relevant Government Authority for relevant assessment years under various provisions of the Applicable Law including Income Tax Act or indirect tax laws, the relevant Government A.Y. 2011-12 14 Authorities make any further assessment with respect to resolution of losses or unabsorbed depreciation

M/S CORE METAL KRAFTS LTD.,CHANDIGARH vs. ACIT, C-5(1), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Us.

TDS, income tax and service tax penalty of Rs.7477/- were contested as being compensatory and hence allowable but were subsequently offered for taxation. We have noted that the current losses returned by the assessee ,as per copy of ITR alongwith computation of income for the year filed before us, was Rs.78,98,857/- and the brought forward business were Rs.30

M/S KAPSONS FASHION PVT. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita Nos.1014 To 1016/Chd/2017 "नधा"रण वष" / Assessment Years : 2011-12 To 2013-14

TDS was deductible on total payment made to Rohan studios and every payment made was not to be considered separately as pleaded by the assessee. The order passed by the Ld.CIT(A), is, we find, not a reasoned and speaking order on the issue. Since the facts pleaded by the assessee need verification, we consider it fit to restore

M/S PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. ADDL. CIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

depreciation rates as directed by him at para 5 of his order.” 5.3 Thus we find that the contentions of the assessee are summarily rejected by the DRP. To either sustain or delete the addition the factual content of details of repairs incurred whether the repairs partake the character of creation of a new asset or maintenance

PUNJAB CHEMICALS & CROP. PROTECTION LTD.,CHANDIGARH vs. DCIT, CHANDIGARH

The appeals of the assessee are allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

depreciation rates as directed by him at para 5 of his order.” 5.3 Thus we find that the contentions of the assessee are summarily rejected by the DRP. To either sustain or delete the addition the factual content of details of repairs incurred whether the repairs partake the character of creation of a new asset or maintenance

M/S KAPSONS AGENCIES PVT. LTD.,CHANDIGARH vs. JCIT, R-III, CHANDIGARH

In the result, all the appeals of the assessee in ITA

Bench: Smt.Diva Singh & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.1010, 1011 & 1013/Chd/2017 "नधा"रण वष" / Assessment Years : 2010-11 2011-12 & 2013-14

depreciation to 10% on electric fittings. The ground of appeal No.3 raised by the assessee is dismissed. In effect, the appeal of the assessee is partly allowed for statistical purposes. We shall now take up the appeal of the assessee relating to A.Y 2011-12 in ITA No.1011/Chd/2017