DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

section 14A is as under: Particulars As per Assessee As per AO Interest 1855326 1455246 Indirect expenses 0 1453845 Total 1855326 2909091 Net addition 1043765 22.10 That the Ld. CIT(A) has recorded as under in respect of above contention of assessee which is reproduced below: 3 No dividend has been received by the assessee company during the year

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

ACIT, LUDHIANA vs. M/S MRS. BECTORS FOOD SPECIALTIES PVT. LTD., LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

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

depreciation chart prepared by the assessee for Noida Unit shows the following plant and machinery under the head "fixed assets": - Sr. No. Particulars of assets Balance as on 31st March 2006 1 Crates and Moulds 39,38,644/- 2 Generator 1,86,916/- 3 Misc. Fixed Assets 18,65,078/- 4 Plant & Machinery 55,96,008/- 5 Transformer

DCIT, CIRCLE, PATIALA vs. M/S STATE BANK OF PATIALA, PATIALA

In the result the appeal of the revenue is dismissed

Bench: Ms. Diva Singh & Ms. Annapurna Guptaassessment Year: 2015-16

depreciation on ATM. 3. It is prayed that the order of Ld. CIT(A) be set aside and that of the Assessing officer restored. 2. The Ld. Sr. DR relied upon the assessment order and the authorized representative of the assessee on the other hand relied upon the impugned order. 3. The Ld. AR inviting attention to the issues addressed

ACIT,, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD.,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

section 14A. 7.2 The Ld. CIT(A) based on the analysis of the balance sheet and the fund position concluded that the assessee had enough reserves and surplus of its own for investment and the investments were made purely out of the assessee’s own funds and deleted the addition made by the AO. 7.3 The similar matter was considered

ACIT,, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD.,, LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

section 14A. 7.2 The Ld. CIT(A) based on the analysis of the balance sheet and the fund position concluded that the assessee had enough reserves and surplus of its own for investment and the investments were made purely out of the assessee’s own funds and deleted the addition made by the AO. 7.3 The similar matter was considered

ACIT, LUDHIANA vs. VARDHMAN TEXTILES LTD., LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

section 14A. 7.2 The Ld. CIT(A) based on the analysis of the balance sheet and the fund position concluded that the assessee had enough reserves and surplus of its own for investment and the investments were made purely out of the assessee’s own funds and deleted the addition made by the AO. 7.3 The similar matter was considered

ACIT, LUDHIANA vs. M/S VARDHMAN TEXTILES LTD., LUDHIANA

In the result appeals of the Assessee and the Revenue are partly allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2002-03

section 14A. 7.2 The Ld. CIT(A) based on the analysis of the balance sheet and the fund position concluded that the assessee had enough reserves and surplus of its own for investment and the investments were made purely out of the assessee’s own funds and deleted the addition made by the AO. 7.3 The similar matter was considered