M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

138 which dealt with taxes on income related to imposition of a surcharge. Under the Government of India Act, 1935, the surcharge was levied for the first time by the Indian Finance No. 2 Act, 1940. Sec. 3(1) of that Act read : "Subject to the provisions of this section, the rates of income-tax and rates of super

AMAN THUKRAL,LUDHIANA vs. INCOME TAX OFFICER WARD 2(1), LUDHIANA , LUDHIANA

Accordingly, Additional Ground No. 1 is allowed for statistical

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

section 40A(3), the Assessing Officer disallowed 50% of the bonus expenses, amounting to Rs. 3,92,138/-, and added

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

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 as the payment was made to the person having qualified degrees and diplomas and salary was reasonable. Further, since the salary was allowed in the assessment made under ITA 02/Chd/2020 & 7 Ors. M/s Manav Mangal Society Vs DCIT(E) section 143(3) in earlier years, doctrine of consistency was applicable as facts were similar The High court of Punjab

M/S NAHAR INDUSTRIAL ENTERPRISES LIMITED,LUDHIANA vs. ACIT,CIRCLE-7, LUDHIANA

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपीलसं./Ita Nos. 262/Chd/2020 "नधा"रण वष" / Assessment Year : 20112-13 बनाम M/S Nahar Industrial The Acit, Enterprises, Focal Point, Circle-7, Aayakar Bhawan, Ludhiana. Rishi Nagar, Ludhiana "थायीलेखासं./Pan No: Aaccn3563A अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Navdeep Sharma, Adv. राज"वक"ओरसे/ Revenue By : Sh. Sandeep Dhaiya, Cit Dr सुनवाईक"तार"ख/Date Of Hearing : 04.05.2021 उदघोषणाक"तार"ख/Date Of Pronouncement : 30.07.2021 आदेश/Order Per R.L. Negi:

disallowance u/s 36(1)(iii) allocated to investment in shares and interest capitalized under proviso to section 36(1)(iii) of the Act. However, restricted the addition u/s 14A read with Rule 8D to the exempt income earned by the assessee. Further the Ld. CIT(A) upheld the action of the AO in not allowing additional depreciation

NAHAR SPINNING MILLS LTD.,LUDHIANA vs. ACIT, C-7, LUDHIANA

In the result, the appeal filed by the assessee for the assessment year 2014-

Bench: Shri N.K. Saini & Shri R.L. Negiआयकर अपील सं./Ita Nos. 1160/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15

138,36,88,165/- under the normal provisions of the Act, after making addition of Rs. 22,44,117/- on account of disallowance U/s 14A read with Rule 8D of the Income Tax Rules, 1962 (in short, the Rules), addition of Rs. 57,26,985/- on account of disallowance U/s 36(1)(iii) of the Act and addition

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MOHALI vs. PR. CIT-II, CHANDIGARH

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

disallowances are made. The present case is a case in point, wherein, the claim of the assessee has been allowed by the AO after enquiry by way of a succinct order. 23. In ‘Ganpati International Vs PCIT’, (2023) 105 ITR-TRIB (Trib) 266 (CHD), (authored by one of us, the V.P.), as per the Pr. Commissioner of Income

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MOHALI vs. DCIT, C-6(1), MOHALI

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

disallowances are made. The present case is a case in point, wherein, the claim of the assessee has been allowed by the AO after enquiry by way of a succinct order. 23. In ‘Ganpati International Vs PCIT’, (2023) 105 ITR-TRIB (Trib) 266 (CHD), (authored by one of us, the V.P.), as per the Pr. Commissioner of Income

THE MULLANPUR GARIBDAS CO-OP MULTIPURPOSE SOCIETY,MULLANPUR vs. PR. CIT-II, CHANDIGARH

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

disallowances are made. The present case is a case in point, wherein, the claim of the assessee has been allowed by the AO after enquiry by way of a succinct order. 23. In ‘Ganpati International Vs PCIT’, (2023) 105 ITR-TRIB (Trib) 266 (CHD), (authored by one of us, the V.P.), as per the Pr. Commissioner of Income

SH. AASHISH ARORA,LUDHIANA vs. ITO, W-3(2), LUDHIANA

In the result, appeal of the Assessee is allowed

disallowance and the additions which were considered to be general in nature and were made by the A.O. by passing the exparte assessment order. The Ld. CIT(A) sustained the penalty under section 271(1)(c) of the Act on the addition of Rs. 1,36,00,000/- and Rs. 28,25,138

M/S K.LALL OVERSEAS,LUDHIANA vs. ACIT,CIRCLE-6, LUDHIANA

The appeal of the assessee is hereby allowed whereas the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

disallowance on account of other parties w.r.t unsecured loan by Id. A.O., also consisted opening balance from last year, even as pointed out by appellant. I have also considered various judicial pronouncements relied upon by appellant. As apparent from the facts emerged from discussion in above paragraphs , the appellant has not been able to satisfactorily prove genuineness and creditworthiness

ACIT, LUDHIANA vs. M/S K LAL OVERSEAS PVT. LTD., LUDHIANA

The appeal of the assessee is hereby allowed whereas the appeal of the Revenue is dismissed

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadav

disallowance on account of other parties w.r.t unsecured loan by Id. A.O., also consisted opening balance from last year, even as pointed out by appellant. I have also considered various judicial pronouncements relied upon by appellant. As apparent from the facts emerged from discussion in above paragraphs , the appellant has not been able to satisfactorily prove genuineness and creditworthiness