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

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

disallowance is restricted to the expenses incurred by the assessee under a statutory obligation under section ITA No.826,827,834 & 835/Chd/2018 9 A.Ys.2013-14 & 2014-15 135

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

disallowance is restricted to the expenses incurred by the assessee under a statutory obligation under section ITA No.826,827,834 & 835/Chd/2018 9 A.Ys.2013-14 & 2014-15 135

ACIT, CIRCLE, SHIMLA vs. M/S SATLUJ JAL VIDYUT NIGAM LIMITED, SHIMLA

disallowance is restricted to the expenses incurred by the assessee under a statutory obligation under section ITA No.826,827,834 & 835/Chd/2018 9 A.Ys.2013-14 & 2014-15 135

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, 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, 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,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

GLAXOSMITHKLINE ASIA (P) LTD.,GURGAON vs. ACIT, CHANDIGARH

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

disallowance for provision made for damaged stock - useless / obsolete stock made by the lower authorities. To the same effect are the following decisions rendered by the Courts: - CIT v. Hughes Communication India Ltd.: 215 Taxman 136 (Del) - CIT v Becton Dickinson India (P.) Ltd.: 214 Taxman 636 (Del) - CIT v Bharat Commerce & Industries Ltd.: 107 Taxman 135 (Del) - Jet Airways

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