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15 results for “depreciation”+ Section 801Aclear

Sorted by relevance

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Key Topics

Section 80I39Section 14A30Disallowance8Deduction7Addition to Income7Section 366Section 2635Section 143(3)4Revision u/s 2632

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

ITA 693/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Sept 2024AY 2016-17

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

For Appellant: Shri Sudhir Sehgal, Advocate and Shri A.K. Sood, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(2)Section 143(3)Section 250Section 263Section 80I

section 80 IA placed at paper book page No. 29 to 35. The relevant queries raised in the questionnaire are as follows:” “5. As per information filed by you, it has seen that you had undertaken contract for providing lift water supply scheme from Executive Engineer, IPH and claimed this income as exempt u/s 80IA and got sub-contract from

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

ITA 558/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 May 2018AY 2012-13

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

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

ITA 557/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh21 May 2018AY 2011-12

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

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

ITA 559/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh21 May 2018AY 2013-14

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

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

ITA 405/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh21 May 2018AY 2008-09

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

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

ITA 555/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh21 May 2018AY 2007-08

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

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

ITA 556/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh21 May 2018AY 2010-11

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

For Appellant: Sh. Subhash AggarwalFor Respondent: Smt. Chandrakanta
Section 14ASection 36Section 80I

801A are not applicable in these circumstances as these provisions refer to transfer of goods and service. While in the 'instant case there is no such transfer of any goods or service and no business has been transacted between the eligible Unit and other Unit of the assessee company which resulted in excess profit to the eligible unit. Unless until

DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

ITA 149/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh23 Dec 2020AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Sandip Dahiya, CIT
Section 143(3)Section 14ASection 263

801A. 10. Relying upon the above documents Ld. counsel for the assessee stated that relevant queries relating to eligibility of the claim of assessee of deduction under section 80IA was raised by the Assessing Officer during assessment proceedings, due reply was filed by the assessee after considering which and after applying his mind to which the assessing officer passed

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

ITA 764/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh27 Feb 2025AY 2016-17

Section 65B of the\nIndian Evidence Act, 1872.\"\n\n25. It was argued before us that this ground being legal ground and the\nsame was also before the Ld. CIT(A) was filed, for which, the detailed\nsubmissions was filed at para 14 page 47, of his order and then further,\nsubmissions were also made, at page

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

ITA 788/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-2021

Section 65B of the Indian Evidence Act, 1872.\"\n25. It was argued before us that this ground being legal ground and the same was also before the Ld. CIT(A) was filed, for which, the detailed submissions was filed at para 14 page 47, of his order and then further, submissions were also made, at page

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

ITA 761/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh27 Feb 2025AY 2019-20

Section 65B of the\nIndian Evidence Act, 1872.\n25. It was argued before us that this ground being legal ground and the\nsame was also before the Ld. CIT(A) was filed, for which, the detailed\nsubmissions was filed at para 14 page 47, of his order and then further,\nsubmissions were also made, at page

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

ITA 18/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh27 Feb 2025AY 2020-21

Section 65B of the Indian Evidence Act, 1872.\"\n\n25. It was argued before us that this ground being legal ground and the same was also before the Ld. CIT(A) was filed, for which, the detailed submissions was filed at para 14 page 47, of his order and then further, submissions were also made, at page

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

ITA 765/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh27 Feb 2025AY 2017-18

Section 65B of the\nIndian Evidence Act, 1872.\"\n25. It was argued before us that this ground being legal ground and the\nsame was also before the Ld. CIT(A) was filed, for which, the detailed\nsubmissions was filed at para 14 page 47, of his order and then further,\nsubmissions were also made, at page

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

ITA 766/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh27 Feb 2025AY 2015-16

Section 65B of the\nIndian Evidence Act, 1872.\"\n25. It was argued before us that this ground being legal ground and the\nsame was also before the Ld. CIT(A) was filed, for which, the detailed\nsubmissions was filed at para 14 page 47, of his order and then further,\nsubmissions were also made, at page

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

ITA 768/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh27 Feb 2025AY 2014-15

Section 65B of the Indian Evidence Act, 1872.\"\n25. It was argued before us that this ground being legal ground and the same was also before the Ld. CIT(A) was filed, for which, the detailed submissions was filed at para 14 page 47, of his order and then further, submissions were also made, at page