CEIGALL INDIA LIMITED, LUDHIANA,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee stands allowed

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

depreciable assets” of Rs.24.22 lakhs which was adjusted in block of assets u/s 50. The computation of income clearly reflected this treatment and the AO had accepted the same. The PCIT overlooked section 50 which mandates such treatment. 3.6 The AR emphasized that this was a specific CASS issue. The AO called for details, perused the tax audit report, financials

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

207,06,67,668 6010.91 III. It is submitted that sale realization of guar gum in the instant year is as under: Period Amount Sr. Weight (in Average Rate No. qtls) i) 69165.15 105,05,70,605 15189.31 Pre survey upto 17.11.2014 ii) 40397.30 43,10,88,226 10671.21 Post survey (18.11.2014 to 31.03.2015) Total

INCOME TAX OFFICER, MOHALI PUNJAB vs. TAJ LAND DEVELOPEFRS AND PROMOTERS PRIVATE LIMITED , SECTOR MOHALI PUNJAB

In the result, appeal is dismissed

depreciation relating to the same,\nwhich has not been challenged by the Revenue before us.11 is clearly evident\nthat on receiving information from the Commercial Tax Department, the Id. AO\ndid not even care to verify the same from his records from where al I these\nfactual inaccuracies would have been brought out. There was clearly total non-\napplication

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

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

207/- made by the AO on account of unexplained capital employed? 16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.1,96,56,449/- made by the AO on account of disallowance of deduction u/s 80IA of the Act? 17. Whether on facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained\ncapital employed?\n\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in\ndeleting addition of Rs.1,96,56,449/- made by the AO on account of\ndisallowance of deduction u/s 801A of the Act?\n\n17. Whether on facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained\ncapital employed?\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in\ndeleting addition of Rs.1,96,56,449/- made by the AO on account of\ndisallowance of deduction u/s 801A of the Act?\n17. Whether on facts and circumstances of the case

DEPUTY COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

207/- made by the AO on account of unexplained capital employed?\n\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.1,96,56,449/- made by the AO on account of disallowance of deduction u/s 801A of the Act?\n\n17. Whether on facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained capital employed?\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.1,96,56,449/- made by the AO on account of disallowance of deduction u/s 801A of the Act?\n17. Whether on facts and circumstances of the case

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained capital employed?\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.1,96,56,449/- made by the AO on account of disallowance of deduction u/s 801A of the Act?\n17. Whether on facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained\ncapital employed?\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in\ndeleting addition of Rs.1,96,56,449/- made by the AO on account of\ndisallowance of deduction u/s 801A of the Act?\n17. Whether on facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

207/- made by the AO on account of unexplained capital employed?\n16. Whether on facts and circumstances of the case the Ld. CIT(A) was justified in deleting addition of Rs.1,96,56,449/- made by the AO on account of disallowance of deduction u/s 801A of the Act?\n17. Whether on facts and circumstances of the case