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

In the result, appeal of the Department is dismissed

section 14A or Rule 8D does not depend on earning of income as held by Supreme Court in the case of CIT vs. Rajender Prasad Moody (1978), 115 ITR 519. 4. The Ld. CIT(A) has erred in following the decisions of Hon'ble High Courts whose facts were distinguishable from the taxpayers, ignoring the principal of apportionment regardless

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

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

disallowed by the AO have in fact been found to be actively engaged in rendering their respective services as is proved from the fact that during the course of survey on the assessee and the post survey enquiries, ail these parties have given their statements vis- a- vi s the salary being drawn by them from the Society

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

135 of the Companies Act. 2013 (10 of 2013) shall not be claimed to be an expenditure incurredby the assessee for the purposes of the business or professions.” 5.2.1. From above, it is well established that for the purpose of claiming deduction under section 37(1) of the Act, expenditure should be incurred for the purpose of the business which

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

135 of the Companies Act. 2013 (10 of 2013) shall not be claimed to be an expenditure incurredby the assessee for the purposes of the business or professions.” 5.2.1. From above, it is well established that for the purpose of claiming deduction under section 37(1) of the Act, expenditure should be incurred for the purpose of the business which

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

135 of the Companies Act. 2013 (10 of 2013) shall not be claimed to be an expenditure incurredby the assessee for the purposes of the business or professions.” 5.2.1. From above, it is well established that for the purpose of claiming deduction under section 37(1) of the Act, expenditure should be incurred for the purpose of the business which

M/S PUNJAB TOURISM DEVELOPMENET CORPORATION LIMITED,CHANDIGARH vs. DCIT,CIRCLE-1(1), CHANDIGARH

Appeal of the assessee is allowed

Bench: Ao)

135 of the Companies Act. 2013 (10 of 2013) shall not be claimed to be an expenditure incurredby the assessee for the purposes of the business or professions.” 5.2.1. From above, it is well established that for the purpose of claiming deduction under section 37(1) of the Act, expenditure should be incurred for the purpose of the business which

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

In the result, the impugned order is sustained and appeal of the Revenue is partly allowed for statistical purposes

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

disallowed by the Assessing Officer in the order under section 143(3) on the basis of observations of the accountant in his report in Form 3CD, has been deposited before due date of filing of ITR u/s 139(1) of the I.T. Act, 1961 merely on the basis of a bald certificate issued by a C.A. (v) The appellant craves

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

135 2,41,41,930 6.64% 8.7 Further, regarding large payment made to contractor under section 194C of the Act, our reference was drawn to the notice under section 142(1) dt. 20/01/2020 which is placed at assessee’s paper book at pages 17 to 19 and our reference was drawn to Part B of Annexure to the said notice

PUKHRAJ SINGH GUJRAL,CHANDIGARH vs. CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Final Hearing

disallowance of FTC in case of delay in filing Form 67. Similar view has been taken in the case of Ms. Brinda RamaKrishna v. ITO(2022 (2) TMI 752- ITAT/[2022] 135 taxmann.com 358/193 ITD 840 (Bangalore - Trib.) Bangalore, for the purpose of Form 67 rwr 128 relating to FTC. 10.4 We also consider the decision of the ITAT , Ahmedabad

ACIT, C-4(1), CHANDIGARH vs. M/S WINSOME TEXTILE INDUSTRIES LTD., CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negi

Section 36(l)(va) of the I.T.Act. (iv) Whether on the facts and circumstances of the case, the Ld. CIT(A) has not erred in law and fact in ignoring the legislative intent expressed in CBDT's Circular No.5/2014 dated 11.02.2014 which explicitly states that expenses relatable to earning of exempt income have to be considered for disallowance irrespective

ASHISH SOOD,ZIRAKPUR vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH

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

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

disallowance of the claim on a debatable issue is beyond the scope of Section 143(1) which makes the addition made arbitrary and unjustified. 3. That the Ld. Commissioner of Income Tax(Appeals) has erred in not following the decisions of the Hon'ble High Court of Madras and various Benches of Hon'ble ITAT including that of the Jurisdictional