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

In the result appeal of the assessee is allowed

254 5286 Pre survey upto 17.11.2014 ii) 132562.92 55,11,24,464 4157 Post survey (18.11.2014 to 31.03.2015) Total 355292.77 172,85,55,719.52 4865 4 It is submitted that the entire purchases of guar seed are duly recorded in the purchase register placed at pages 196 to 496 of Paper Book and the entire purchases have been accepted

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, 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,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

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

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

254 ITR 98(SC) 3. ICDS Ltd. Vs. CIT 350 ITR 527(SC) 4. Rajshree Roadways vs. Union of India [2003] 129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT Vs Cosmo Films Ltd. (2011) 338ITR 226 7. CIT vs Punjab State Electricity Board (2010) 320 ITR 469 (PB & Hry.) 8. Bombay Dyeing

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. ACIT, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

254 ITR 98(SC) 3. ICDS Ltd. Vs. CIT 350 ITR 527(SC) 4. Rajshree Roadways vs. Union of India [2003] 129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT Vs Cosmo Films Ltd. (2011) 338ITR 226 7. CIT vs Punjab State Electricity Board (2010) 320 ITR 469 (PB & Hry.) 8. Bombay Dyeing

M/S FASTWAY TRANSMISSION (P) LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

In the result the captioned appeals of the assessee are

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

254 ITR 98(SC) 3. ICDS Ltd. Vs. CIT 350 ITR 527(SC) 4. Rajshree Roadways vs. Union of India [2003] 129taxman 663(Raj.) 5. PKF Finance Ltd. Vs CIT (Pb. & Hry) 6. CIT Vs Cosmo Films Ltd. (2011) 338ITR 226 7. CIT vs Punjab State Electricity Board (2010) 320 ITR 469 (PB & Hry.) 8. Bombay Dyeing

ACIT, CIRCLE, PARWANOO vs. SHIVOM COTSPIN LIMITED, SIRMOUR

In the result, this appeal of the Revenue stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

depreciation in any year), as on the first day of the previous year in which the substantial expansion is undertaken;” As is evident from a bare reading,Section 80IC (1) allows deduction of profits earned by undertakings /enterprises specified in subsection (2), at rates and for period specified in sub section (3).Sub Section (2) specifies eligibility criteria for undertakings

SHIVOM COTSPIN LIMITED,KALA AMB vs. DCIT, CIRCLE, PARWANOO

In the result, this appeal of the Revenue stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

depreciation in any year), as on the first day of the previous year in which the substantial expansion is undertaken;” As is evident from a bare reading,Section 80IC (1) allows deduction of profits earned by undertakings /enterprises specified in subsection (2), at rates and for period specified in sub section (3).Sub Section (2) specifies eligibility criteria for undertakings

DCIT-CIRCLE, PARWANOO vs. M/S SHIVOM COTSPIN LTD., SIRMOUR

In the result, this appeal of the Revenue stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

depreciation in any year), as on the first day of the previous year in which the substantial expansion is undertaken;” As is evident from a bare reading,Section 80IC (1) allows deduction of profits earned by undertakings /enterprises specified in subsection (2), at rates and for period specified in sub section (3).Sub Section (2) specifies eligibility criteria for undertakings

DCIT-CIRCLE, PARWANOO vs. M/S SHIVOM COTSPIN LTD., SIRMOUR

In the result, this appeal of the Revenue stands partly allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकरअपीलसं./Ita No.560/Chd/2019 "नधा"रणवष" / Assessment Year :2015-16 Shivam Cotspin Limited, The Dcit, Circle, बनाम Village Kheri, Parwanoo Kala Amb, Trilokpur Road, Sirmour Himachal Pradesh "थायीलेखासं./Pan No: Aajs9111L अपीलाथ"/Appellant ""यथ"/Respondent

depreciation in any year), as on the first day of the previous year in which the substantial expansion is undertaken;” As is evident from a bare reading,Section 80IC (1) allows deduction of profits earned by undertakings /enterprises specified in subsection (2), at rates and for period specified in sub section (3).Sub Section (2) specifies eligibility criteria for undertakings

HINDUSTAN UNILEVER LTD( AS LEGAL SUCCESSOR OF GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD),GURGAON vs. DCIT-CIRCLE-1(1), CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

section 254/ 143(3) of the Act erroneously holding that the appellant has opted for settlement under the Direct Tax Vivad se Vishwas Act, 2020 ('the VSV Act'). That the CIT(A) erred on facts in not appreciating that the appellant had not 1.2 opted for settlement of the aforesaid appeal under the VSV Act but had opted for settlement

SANJEEV KUMAR GOYAL,FATEHABAD vs. DCIT, CC-2, LUDHIANA

In the result, the appeal of the assesse is allowed

Bench: This Hon’Ble Tribunal Under Section 253 Of The Income Tax Act, 1961 As Amended From Time To Time. 2. The Assessee Is Aggrieved By The Order Of The Ld. Cit(A) Dt. 20/01/2023 In Appeal No. 10853/2018-19/It/Cit(A)-5/Ldh/2021-22 For The A.Y. 2019-20 Under Section 250(6) Of The Income Tax Act, 1961 Which Was Dismissed. Therefore The Present Second Appeal Under Section 253 Of The Income Tax Act, 1961 Before Us Against The Aforesaid Order Dt. 20/01/2023 Which Is Hereinafter Referred To As The Impugned Order.

depreciation during the year under consideration. During^ the assessment proceedings the assessee has not produced any bills/Vouchers/proof of payment/copy of accounts of the building as Capital Work in Progress to substantiate the claim of source of investment made for the construction of building. The onus to prove the sources of the surrender income lies entirely on the assessee because

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

3 to 3.1 2014-15 1500/Chd/2018 5 2015-16 1495/Chd/2019 6 15. Brief facts relating to the issue are that the assessee had debited expenses incurred towards market research/study which were disallowed by the AO to the extent of 50% on an adhoc basis holding that the assessee had failed to provide name, address and PAN of the parties