DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

13(1)(c) of the Act Consequently there is no justification for denying the benefit under Section 11 of the Act. The Hon'ble ITAT, Chandigarh Bench, in the case of M/s Indo Soviet Friendship College for Pharmacy Managing Committee, in ITA No.478 & 479/CHD/2013 dated 2.6 09.2015 has held that the vehicle running expenses and depreciation

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

section 13 of the Income Tax Act, 1961. Therefore, you are requested reopen the cases of the society u/s 147 of the Act, for the A. Y. 2008-09 to 2015-16 to disallow the salary/remuneration made to Sh. Amit Bansal, Anoop Soni and Mukesh Bansal. 6. The next issue is that vide reply dated 15.12.2015 submitted by the counsel

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

section 13 of the Income Tax Act, 1961. Therefore, you are requested reopen the cases of the society u/s 147 of the Act, for the A. Y. 2008-09 to 2015-16 to disallow the salary/remuneration made to Sh. Amit Bansal, Anoop Soni and Mukesh Bansal. 6. The next issue is that vide reply dated 15.12.2015 submitted by the counsel

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

section 13 of the Income Tax Act, 1961. Therefore, you are requested reopen the cases of the society u/s 147 of the Act, for the A. Y. 2008-09 to 2015-16 to disallow the salary/remuneration made to Sh. Amit Bansal, Anoop Soni and Mukesh Bansal. 6. The next issue is that vide reply dated 15.12.2015 submitted by the counsel

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Depreciation disallowed and excess of income 2,82,41,720 over expenditure Total Taxable Income 10,47,74,451 5. The assessee has taken eight grounds of appeal in assessment year 2014-15 and ten grounds of appeal in assessment year 2015-16. In brief, its grievance revolves around the additions noticed by us in the above table and rest

KANDI FRIENDS EDUCATIONAL TRUST,ROPAR vs. DEPUTY COMMISSION OF INCOME TAX, CL. 1, EXEMPTION, CHANDIGARH

In the result, both the appeals are allowed

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

Depreciation disallowed and excess of income 2,82,41,720 over expenditure Total Taxable Income 10,47,74,451 5. The assessee has taken eight grounds of appeal in assessment year 2014-15 and ten grounds of appeal in assessment year 2015-16. In brief, its grievance revolves around the additions noticed by us in the above table and rest

M/S PINEGROVE INTERNATIONAL CHARITABLE TRUST,CHANDIGARH vs. DCIT, C-1 (E), CHANDIGARH

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

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.567/Chd/2019 "नधा"रण वष" / Assessment Year : 2015-16

1)(c) read with section 13(3) of the Act 9. The Ld.DR, on the other hand, relied on the orders of the authorities below. 10. The next contention raised by the Ld. Counsel for the assessee was against the reasoning of the Ld.CIT(A) for arriving at the conclusion that undue benefit had been given to the trustee

DCIT, C-,1 (E), CHANDIGARH vs. M/S PUNJAB MEDICAL FOUNDATION CHARITABLE TRUST, JALANDHAR

In the result, appeal of the Revenue is dismissed

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

13(1)(c) of the Act. In other words, the AO was of the view that on account of Dr.R.S. Chahal’s relationship with the Society, undue benefit is being extended to him on account of higher payment of professional charges, (iv) the assessee has another women kinder hospital where it has suffered loss, and such loss

SH RAMESH KUMAR DUDANI,MOHALI vs. DCIT,CIRCLE -6(1), MOHALI

In the result, appeal of the Assessee is allowed

depreciation and Rs. 1,40,955/- on account of disallowance of Foreign Travelling Expenses. Out of the aforesaid additions, the addition of Rs. 3,15,213/- was deleted by the Ld. CIT(A) vide order dt. 24/10/2016 in Appeal No. 149/2014- 15 and the A.O. herself dropped the penalty on the addition of Rs. 1,40,955/-, the only addition

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

1)(c) read with Section 13(2) and 13(3) of the Act.\n3.2 The AO computed the total assessed income at Rs.10,92,96,818/-, making\nthe following key additions:\nΟ\nSurplus taxed as AOP (Denial of Exemption): Rs.10,20,01,948/-\nDisallowance of Interest (on advances to specified persons): Rs.\n10,61,466/-\nΟ\nDisallowance of Salary

M/S FAMINA KNIT FABS,LUDHIANA vs. ACIT, C-3, LUDHIANA

In the result, the appeal of the assessee in ITA

depreciation from the surrendered income. 7 A.Y.2014-15 & A.Y.2013-14 4. That provisions of section 68, 69, 69A, 69B and 69C, 72 and 115BBE of the IT. Act, 1961 have been misconstrued and misapplied in the Appellant's case 5. The Appellant craves leave to add, amend, modify and/or add new Grounds of Appeal before the Appeal is heard and disposed

DCIT, CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Depreciation. A.Y. 2012-13 Page 8 of 18 5. CIT Vs Gold Coin Health Food (P.) Ltd (172 Taxman 386 (SC)/[2008] 304 ITR 308 (SC)/[2008] 218 CTR 359)where Hon'ble Delhi Supreme Court held that amendment made in Explanation 4 to section 271(1)(c)(iii) with effect from 1-4-2003 is clarificatory and, therefore, will