M/S ASHA TECHNOLOGIES,KALA AMB vs. ITO, SIRMOUR

In the result, both the above appeals of the Assessee are partly allowed as aforesaid in respect of impugned orders dt

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

172/- on 24.06.2006, Rs. 16,032/- on 1.07.2006 and Rs. 6,610/- on 2.07.2006. On the other hand in regular books of account provided, during assessment proceedings, these cash payments are reflected on 15.03.2007, 14.03.2007, 2.02.2007 and on 6.02.2007 respectively. It means cash was paid from undisclosed sources which were later written in the regular books as per the convenience

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 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

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

ASSISTANT COMMISSIONER OF INCOME TAX, AAYKAR BHAWAN, PANCHKULA vs. HARYANA WAREHOUSING CORPORATION, PANCHKULA, HARYANA

In the result, Revenue’s appeal is dismissed whereas, the appeal filed by the Assessee is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

172/- on account of interest on work-in-progress. 3. The Ld. CIT(A) deleted the disallowances made u/s 35AD and prior period expenses, but sustained the disallowance of interest on WIP. Aggrieved, the Revenue has come up in appeal raising grounds that the CIT(A) erred in law in holding that the assessee satisfied the conditions of section 35AD

HARYANA STATE WAREHOUSING CORPORATION,PANCHKULA vs. ACIT, CIRCLE, PANCHKULA

In the result, Revenue’s appeal is dismissed whereas, the appeal filed by the Assessee is allowed for statistical purposes

Bench: SHRI LALIT KUMAR, NYAYIK Sadasy, SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

172/- on account of interest on work-in-progress. 3. The Ld. CIT(A) deleted the disallowances made u/s 35AD and prior period expenses, but sustained the disallowance of interest on WIP. Aggrieved, the Revenue has come up in appeal raising grounds that the CIT(A) erred in law in holding that the assessee satisfied the conditions of section 35AD

M/S SHUBHAM COTTON MILLS PVT. LTD.,ELLENABAD vs. DCIT, CIRCLE, SIRSA

In the result appeal of the assessee is allowed

172,85,55,719.52 4865 4 It is submitted that the entire purchases of guar seed are duly recorded in the purchase register placed at pages 196 to 496 of Paper Book and the entire purchases have been accepted by the VAT Department. It is submitted that , finding of the learned Assessing Officer that there is the variation of more

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

4. The facts relating to this issue in brief are that the assessee trust / society is registered under Societies Registration Act (XXI of 1860) vide registration No.3119 of 2001 dated 5.1.2001. It is also registered u/s 12AA of the Act with the Ld. CIT-1, Chandigarh vide registration No. CIT/CHD/Tech/02-03/4125 dated 9.10.2002. The assessee filed return of income

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

4. The facts relating to this issue in brief are that the assessee trust / society is registered under Societies Registration Act (XXI of 1860) vide registration No.3119 of 2001 dated 5.1.2001. It is also registered u/s 12AA of the Act with the Ld. CIT-1, Chandigarh vide registration No. CIT/CHD/Tech/02-03/4125 dated 9.10.2002. The assessee filed return of income

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

4. The facts relating to this issue in brief are that the assessee trust / society is registered under Societies Registration Act (XXI of 1860) vide registration No.3119 of 2001 dated 5.1.2001. It is also registered u/s 12AA of the Act with the Ld. CIT-1, Chandigarh vide registration No. CIT/CHD/Tech/02-03/4125 dated 9.10.2002. The assessee filed return of income

DCIT, CHANDIGARH vs. CHANDIGARH HOUSING BOARD, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

disallowed in computing the total income of such person as a result thereof shall, for the purposes of clause (c) of this sub-section, be deemed to represent the income in respect of which particulars have been concealed. 5.2.1. For the interpretation of this section the following case laws are relevant: 1. B.A. Balasubramaniam& Bros. Co Vs CIT(116 Taxman

PUKHRAJ SINGH GUJRAL,CHANDIGARH vs. CPC, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Final Hearing

172/-. This income in/cluded Rs. 49,35,911/- earned as professional income from Canada, on which taxes amounting to Rs. 10,32,088/- were paid in Canada. The assessee claimed relief for this foreign tax credit (FTC) under Section 90 of the Income Tax Act, 1961, by filing Form No. 67 on 27.08.2022, after the due date for filing

RADIANT TEXTILES PRIVATE LIMITED,PATIALA vs. ACIT, CIRCLE, PATIALA, PATIALA

In the result, the appeal stands dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.444/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2019-20) M/S Radiant Textiles Pvt. Ltd. Acit Circle Patiala बनाम/ Village Chounth, Patiala Road Aaykar Bhawan Vs. Samana-147101 Patiala 147001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcr-1175-R (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri Parikshit Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 14/10/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2019-20 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 13-02-2025 In The Matter Of A Rectification Order Passed By Ld. Assessing Officer [Ao] U/S. 154 Of The Act On 28-11-2023. The Only Grievance Of The Assessee Is Application Of Correct Rates Of Taxes.

4. It is the assertion of Ld. AR that certain components viz. sale of wastage / scrap, duty drawback and forex fluctuation gains as reflected in the financial statements would not form part of assessee’s turnover and therefore, the same are to be excluded from turnover for the purpose of application of correct tax rates. In this regard, detailed written

THE PUNJAB STATE CO-OPERATIVE HOUSE BUILDING FEDERATION LTD.,CHANDIGARH vs. DCIT/ACIT, CIRCLE-1(1), CHANDIGARH

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

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 136/Chd/2023 "नधा"रण वष" / Assessment Year : 2014-15 The Punjab State Co-Op. Vs. The Dcit / Acit, बनाम Circle 1(1), House Building Federation Chandigarh Ltd. Sco 150-152, Sector 34A Chandigarh "थायी लेखा सं./Pan No: Aaaat0759L अपीलाथ"/ Appellant ""यथ"/ Repsondent

section 57(iii) is bad in law and needs to be set aside. 3. The Ld. CIT(A) has erred not to consider the allocation of interest paid to bank as the amount was advanced from funds taken from banks. 4. The Assessing Officer and Ld. ClT (Appeals) has erred in law to disallow the claim