DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, LUDHIANA, LUDHIANA vs. SWATI INDUSTRIES, PUNJAB

In the result, the grounds of appeal of the department are dismissed and that of assessee are allowed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 216/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 Swati Industries D-74, Phase-V, Focal Point, Ludhiana, Punjab-141010 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870M प्रत्यर्थी/Respondent अपीलार्थी/Appellant आयकर अपील सं. / ITA No. 547/Chd/2024 निर्धारण वर्ष / Assessment Year : 2019-20 बनाम The DCIT Central Circle-3 Ludhiana, Punjab स्थायी लेखा सं./PAN NO: AADFS5870

246. Department’s appeal (ITA 547/Chd/2024): 10. First two grounds in Revenue’s appeal are the same as discussed above regarding applicability of section 115BBE. 11. The ground No. 3 in appeal of the department consists of Rs. 25,55,946/- on account of one seized document at page 7 of the assessment order

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

In the result, appeal of the assessee is allowed

TDS was deducted for this payment. The same may kindly be accepted. The reliance was placed on the following case laws: • ITO Vs. Kuber Chand Sharma in ITA No. 3982/Del/2009 (ITAT Del) • Jute Corporation of India Ltd. Vs. CIT 1991 AIR 241 1990 SCR Supl. (1) 340 the Hon'ble Supreme Court • Avan Gidwani Vs. ACIT in ITA No. 5138/Mum/2015

DCIT, C-4, LUDHIANA vs. M/S AARTI STEELS LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing

DCIT, C-4, LUDHIANA vs. AARTI INTERNATIONAL LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing

DCIT, C-4, LUDHIANA vs. AARTI INTERNATIONAL LIMITED, LUDHIANA

Appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./Ita No.1619/Chd/2017 "नधा"रण वष" / Assessment Year :2008-09 The Dcit, Circle-4, बनाम M/S Aarti Steels Ltd., Ludhiana G.T. Raod, Miller Ganj, Ludhiana. "थायीलेखासं./Pan No:Aabca4455D अपीलाथ"/Appellant ""यथ"/Respondent

TDS and advance taxes, refund of Rs.24,47,550/- was claimed by the assessee. The assessment in this case was completed by the Assessing officer making various additions to the income of the assessee which was deleted in appeals upto the ITAT, thus, restoring the assessed income to that returned by the assessee originally. The Assessing officer while passing

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

246(1) read with the relevant entries in List I of the Seventh Schedule. 9. As mentioned before, the legislative entry 82 in List I relates to taxes on income other than agricultural income; income-tax, super-tax and surcharge would all fall under this entry. It is exercise of the legislative power conferred by that entry that the Union