CHANDIGARH EDUCATIONAL SOCIETY,MOHALI vs. PR.CIT(CENTRAL)-GURGAON, AT CHANDIGARH

4) of section 13 of the Act gives the specific situation where notwithstanding what is there in section 13(1)(c) of the Act, exemption under section 11 & 12 of the Act will be denied only on part of the income and that the assessee was not covered by this sub section. The reliance was placed on the following case

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

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

b) queries raised at serial No. 5,6,7 and 11 of the same relating to the claim of the assessee under 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

SH. SUNIL KHULLAR,SAMRALA vs. DCIT, CIRCLE, KHANNA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavi.T.A. No.137/Chandi/2018 Assessment Year: 2013-14 Shri Sunil Khullar........................... ………................……............…..….. Appellant C/O Sat Parkash & Company, Ward No.7, H.No.10, Kang Mohalla, Samrala. [Pan:Azqpk0380E] Vs. Dcit, Circle-Khanna....................................................…..............……. Respondent Appearances By: Shri J. S. Bhasin, Advocate, Appeared On Behalf Of The Appellant. Shri Sarabjeet Singh, Cit, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 27, 2022 Date Of Pronouncing The Order : December 30, 2022 Order

disallowance under section 40A(3) and in further enhancing the same by Rs.16,47,597/-. 5. That in the facts and circumstances of the case, the assessment ought to have been made by estimating the income after invoking section 145(3) when the books were found to be incomplete and incorrect, rather than making superfluously inflated additions

SH. GURDEEP SINGH,LUDHIANA vs. ITO-WARD-1(5), LUDHIANA

In the result, both the appeals of the assessees are allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 297/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20

120/- made by the A.O. on account of late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

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

section 2 of section 56, clause(iv) in section 57 and clause (b) in Section 145A w.e.f. 01.04.2010. From the assessment year 2010-11 onwards, the amount of compensation or enhanced compensation is taxable as "income from other sources" after allowing deduction of a sum equal to 50% of such income in the year of receipt The Hon'ble Apex

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

120/-. The AO, however, calculated the figures and disallowed the claim to the extent of Rs.16,39,010/-. Commissioner set aside the order of the AO, holding that the interest paid by the assessee, of which, deduction was claimed, on the facts of the case, was for business purposes and, therefore, the entire interest paid by the assessee should have

M/S 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

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,NABHA vs. DCIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories

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

4 Colinz Laboratories Ltd. -0.3% 5 Syschcm (India) Ltd. -0.2% 6 Ozone Pharmaceuticals Ltd. 0.3% 7 Laboratories Ltd. 2.1% 8 Elysium Pharmaceuticals Ltd. 2.3% 9 Resonance Specialties Ltd. 2.5% ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys. 2007-08 to 2015-16 Page 56 of 120 10 Triochem Products Ltd. 5.7% 11 Advik Laboratories