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. 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

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. 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

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

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

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

DCIT, C-5, LUDHIANA vs. M/S HERO CYCLES LTD., LUDHIANA

In the result, appeal of the Department is dismissed and the Cross

section 36(1)(iii) of the Act by observing in para 5 of the assessment order dt. 31/01/2014 which read as under: During the course of the Assessment Proceedings the details regarding the Debtors as standing in the Balance Sheet of the Assessee as on 31.3.2011 were called for. Copy of accounts of the main Debtors were also examined

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

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

disallowance had been upheld by the Ld.CIT(A) based on the principle followed by the AO in assessment year 2011-12. She further referred to Ground No.3.1,3.3 & 3.4 raised by the assessee challenging the order of the CIT(A) holding that GSK Biological SA had outsourced its key activities to the assessee, that clinical trial activities constituted

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, CHANDIGARH , CHANDIGARH vs. MS SCOTT EDIL ADVANCE RESEARCH LABORATOTRIES AND EDUCATION LTD., , CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter issue

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

Disallowance of 80IC on subsidy claimed in ITR.\nIssue 18 : Jewellery found at House no 2273, Sector 21C, Chandigarh & Locker no\n64, Bank of India, Sector 35, Chandigarh during the search.\n20\nIssue 19: Approval u/s 153D.\n4. Since common and identical issues are involved in most of the\ncaptioned appeals, hence we deem it appropriate to adjudicate the\nmatter

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

151 and\n153 of the Income Tax Act. The purpose of the said non-obstante clause is that in case\nof a conflict between the provisions of section 153C and the other sections as mentioned\nabove, the special provisions of section 153C will prevail over the other general\nprovisions of the Act. Even otherwise, it is settled law that when