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

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

TDS u/s 195 of the Act and therefore provisions of section 40(a)(i) are attracted. Appellant has also submitted that the entire disallowance is not called for in terms of CBDT circular no 2/2014 and 3/2015. I have perused these circulars and it is seen that these circulars have been followed by the assessing officer

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

SH. AJAY GOEL,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

DCIT, CHANDIGARH vs. M/S AJAY KUMAR SOOD ENGINEERS AND CONTRACTORS, SHIMLA

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

M/S AJAY KUMAR SOOD ENGINEERS & CONTRACTORS,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

269/- as unexplained expenditure. Ground No. 4 for the A.Y. 2011-12 relates to addition of Rs. 24,90,000/- as unexplained expenditure. 10.1 During the course of search and seizure operation under section 132(1) of the Income Tax Act,1961 on 08/10/2010 books of account marked as A1 to A40 were found and seized from the residence

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

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

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

SH. DINKAR KHANNA,LUDHIANA vs. JCIT -1, CIRCLE 1(1), LUDHIANA

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

TDS of Rs. 311746/- which is duly reflected in Form 26AS. 3. That the Worthy CIT(Appeals), NFAC, Delhi has also erred in confirming the disallowance of Rs. 1945/- on account of labour welfare fund employees share which was already disallowed by the assessee while filing the return of income. 4. That the Appellant craves leave for permission

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

269 deals with taxes levied and collected by the Union but assigned to the States. The provisions of Art. 268 which is the first one under the heading "Distribution of revenue between the Union and the States" relate to duties levied by the Union but collected and appropriated by the States. Thus, these articles deal with the levy, collection

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

269 deals with taxes levied and collected by the Union but assigned to the States. The provisions of Art. 268 which is the first one under the heading "Distribution of revenue between the Union and the States" relate to duties levied by the Union but collected and appropriated by the States. Thus, these articles deal with the levy, collection

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

269 deals with taxes levied and collected by the Union but assigned to the States. The provisions of Art. 268 which is the first one under the heading "Distribution of revenue between the Union and the States" relate to duties levied by the Union but collected and appropriated by the States. Thus, these articles deal with the levy, collection

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

269 deals with taxes levied and collected by the Union but assigned to the States. The provisions of Art. 268 which is the first one under the heading "Distribution of revenue between the Union and the States" relate to duties levied by the Union but collected and appropriated by the States. Thus, these articles deal with the levy, collection