SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

TDS particulars was wholly unjustified. [Para 7] As regards second ground for reopening the assessment, the dividend income received during the year was claimed as exempt and the same was accepted in the assessment order passed under section 143(3). The reason for reopening the assessment was that in the absence of particulars it could not be said that

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

186 of\nPaper Book-ll, alongwith the case laws.\n1.8\nFurther, we had made these submissions before the Ld. CIT(A) starting from page\n16 of his order, contending to page 20 of the order of CIT(A) that no panchnama\nwas drawn in the name of company i.e. M/s AB Alcobev Pvt.Ltd. and the reference\nwas given

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

186 of\nPaper Book-ll, alongwith the case laws.\n1.8\nFurther, we had made these submissions before the Ld. CIT(A) starting from page\n16 of his order, contending to page 20 of the order of CIT(A) that no panchnama\nwas drawn in the name of company i.e. M/s AB Alcobev Pvt.Ltd. and the reference\nwas given

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

186 of\nPaper Book-ll, alongwith the case laws.\n1.8\nFurther, we had made these submissions before the Ld. CIT(A) starting from page\n16 of his order, contending to page 20 of the order of CIT(A) that no panchnama\nwas drawn in the name of company i.e. M/s AB Alcobev Pvt.Ltd. and the reference\nwas given

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

186 of\nPaper Book-ll, alongwith the case laws.\n1.8\nFurther, we had made these submissions before the Ld. CIT(A) starting from page\n16 of his order, contending to page 20 of the order of CIT(A) that no panchnama\nwas drawn in the name of company i.e. M/s AB Alcobev Pvt.Ltd. and the reference\nwas given

BANSAL RICE TRADERS,SANGRUR vs. ITO-WARD, SANGRUR

In the result, appeal of the assessee is allowed

186 • CIT Vs. Gani Bhai Wahab Bhai 232 ITR 900 (MP) • Electra (Jaipur)(P) Ltd. Vs. Inspecting Assistant Commissioner 26 ITD 236 (Del) • CIT vs. Parimal Kanti Chanda 291 ITR 77 (Gauhati) • Hingora Industries Ltd. Vs. ITO in ITA No. 2109/Ahd/2008 (Ahd Trib)) • DCIT Vs. Mukesh Kumar Aggarwal in ITA No. 374/Agra/2010 (Agra Trib) • DCIT vS. Rohini Builders

M/S Y.D. SOLUTIONS,CHANDIGARH vs. ITO, W-4(5), CHANDIGARH

In the result, the appeal of the assessee is dismissed

186 allowed u/s 24). Hence, it is prayed that the addition of Rs. 87,53,486 be deleted. ITA 852/CHD/2018 A.Y. 2014-15 Page 2 of 14 iii) That the Ld. CIT (A) has erred on law and facts in treating the income from Electricity related services of Rs.3,45,410 included in the gross receipts of rental income