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, 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 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. 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

PUNJAB BEVERAGES PVT. LTD.,PATIALA vs. DCIT, CIRCLE, PATIALA

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

depreciation could only be verified from the copies of the assessment and appellate orders for A.Ys. 1979-80 to 1996-97, which were duly placed before the AO at the time of effecting order under section 143 (3)/254 as also during the remand proceedings directed by this appellate authority for the finalisation of the instant appeal. However

DCIT, CIRCLE, PATIALA vs. M/S PUNJAB BEVERAGES PVT. LTD., PATIALA

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

depreciation could only be verified from the copies of the assessment and appellate orders for A.Ys. 1979-80 to 1996-97, which were duly placed before the AO at the time of effecting order under section 143 (3)/254 as also during the remand proceedings directed by this appellate authority for the finalisation of the instant appeal. However

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

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

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