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

In the result appeal of the assessee is allowed

Depreciation As per I.T. Tax 2082820 6546393 5. It is submitted that the assessee has led complete evidence to support each and every items of the aforesaid revised profit and loss account and revised computation of income which shows a loss of Rs.65,46,393/-. It is submitted that if there is a loss of Rs.65,46,393/- which

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

depreciation on car were disallowed u/s 13(2)(b) of the Act, since the car was being used by the Chairman of Trust. It was held by the Hon'ble IT AT that no incriminating material was found during the course of search that the cars were being used for personal purpose and for allegation of section

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

SH. AJAY GOEL,SHIMLA vs. DCIT, CHANDIGARH

The appeal of the Revenue is hereby dismissed

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

249 1,97,56,418 6.15 2009-10 10,98,58,236 2,15,66,221 19.63 2010-11 24,52,79,523 3,26,20,633 13.29 4.27 2011-12 55,09,66,869 2,35,27,313 Considering the fall in GP for the year i.e. 4.27%, AO required the assessee to furnish the details of work executed

M/S ASHA TECHNOLOGIES,SIRMOUR vs. ADDL. CIT, SOLAN

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

249) ITR 307 vii) Asprin Wall & Co. Ltd. Vs. CIT 2001 (251) ITR 323 viii) CIT Vs. Shri Mahesh Chnder Sharma 308 ITR 222 (2009) P&H ix) Computer Graphics case of Apex Court x) Gramphone Co. (India) ltd. Vs. Collector of Customs (2000) 1 SCC 549 xi) UOI Vs. DCM (1963) AIR 1963 SC 791 xii) Dy. Commissioner