ACIT, LUDHIANA vs. M/S MRS. BECTORS FOOD SPECIALTIES PVT. LTD., LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

199/- The ground of appeal No.5 raised by the Revenue is, therefore, dismissed. 38. Ground No.6 raised by the Revenue reads as under: “6. "Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs.15 Lakh made on account of disallowance out of claim of interest

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

199/- The ground of appeal No.5 raised by the Revenue is, therefore, dismissed. 38. Ground No.6 raised by the Revenue reads as under: “6. "Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs.15 Lakh made on account of disallowance out of claim of interest

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

199/- The ground of appeal No.5 raised by the Revenue is, therefore, dismissed. 38. Ground No.6 raised by the Revenue reads as under: “6. "Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs.15 Lakh made on account of disallowance out of claim of interest

ASSTT.COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S MRS.BECTORS FOOD SPECILTIES LTD, LUDHIANA

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

199/- The ground of appeal No.5 raised by the Revenue is, therefore, dismissed. 38. Ground No.6 raised by the Revenue reads as under: “6. "Whether upon facts and circumstances of the case, the Ld. CIT(A) was justified in deleting the addition of Rs.15 Lakh made on account of disallowance out of claim of interest

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallow the expenditure In this regard it is stated as under: Provisions as per Income Tax Act:- a. Section 195 states that a person responsible for making payment to non-corporate nonresident assessee or to a company other than domestic company, of any interest other than interest on securities) or any other sum ( not being salary) is required

DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallow the expenditure In this regard it is stated as under: Provisions as per Income Tax Act:- a. Section 195 states that a person responsible for making payment to non-corporate nonresident assessee or to a company other than domestic company, of any interest other than interest on securities) or any other sum ( not being salary) is required

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallow the expenditure In this regard it is stated as under: Provisions as per Income Tax Act:- a. Section 195 states that a person responsible for making payment to non-corporate nonresident assessee or to a company other than domestic company, of any interest other than interest on securities) or any other sum ( not being salary) is required

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

disallow the expenditure In this regard it is stated as under: Provisions as per Income Tax Act:- a. Section 195 states that a person responsible for making payment to non-corporate nonresident assessee or to a company other than domestic company, of any interest other than interest on securities) or any other sum ( not being salary) is required

RAMJEE CONCRETES PVT.LTD.,MOHALI vs. ITO-WARD-6(3), CHANDIGARH

The appeals are disposed of in the aforesaid terms

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

1.—For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, any sum paid on account of any rate or tax levied includes and shall be deemed always to have included any sum eligible for relief of tax under section 90 or, as the ITA No. 205-Chd-2021 Ramjee Concretes Private Limited

M/S CHANDIGARH LAWN TENNIS ASSOCIATION,CHANDIGARH vs. ITO (EXEMPTIONS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2013-14 Chandigarh Lawn Tennis Vs. The Ito (Exemptions), Association, Ward, Chandigarh Sector 10, Chandigarh Pan No. Aaatc4943J (Appellant) (Respondent) Appellant By : Sh. Y.K. Sud, Ca Respondent By : Smt. Chanderkanta, Addl. Cit (On 22.3.2018) & Sh.Yoginder Mittal, Sr. Dr (On 13.7.2018) Date Of Hearing : 22.03.2018 & 13.7.2018 Date Of Pronouncement : 26.07.2018

disallowance of exemption u/s 11 claimed by the assessee. 3. Brief facts relating to the issue as culled out from the order of CIT(A) are that the assessee, M/s Chandigarh Lawn Tennis Association (hereinafter referred to as ‘CLTA’) is a society registered under the Societies Registration Act. The assessee is also registered as a charitable entity vide order dated

PUNJAB SMALL INDUSTRIES AND EXPORT CORPORATION LTD.,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

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

199 under Section 40(a)(ia): Disallowed 30% of Rs. 19,27,329 paid as interest to six ex-employees without TDS, as required under Chapter XVII-B. The appellant argued the payments were salary-related, but the Commissioner upheld the disallowance, confirming Section 40(a)(ia) applicability. Interest under Sections 234A, 234B, and 234C was levied and upheld

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

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

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

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

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

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

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

199 to 213 of the paper-book and the relevant Para 8 on Page No.212 is reproduced hereunder:- "8. Disallowance o f excess rent: On Perusal of the same it is also found that assessee is paying huge rent to M/s Lata Daswandi Ram Family Trust against the land which is not reasonable. On perusal of the payments compared

HIMALAYAN BUDDHIST CULTURAL ASSOCIATION,KULLU vs. ACIT,CIRCLE/DCIT CPC,BENGLURU, MANDI

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

Bench: Due Date Of Filling Of Income Tax Return Was On Bonafide Grounds, The Cit(A) Has Erred In Not Condoning The Delay.

199 ITR 818(Cal) 5. Now the assessee is in appeal. 6. The Ld. Counsel for the Assessee reiterated the submissions made before the authorities below and further submitted that the assessee furnished the return of income in due time and was registered under section 12A of the Act. It was further submitted that the assessee furnished Form

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

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

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

1. In the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs. 3,81,18,083/- made by the Assessing Officer on account of freight payments made by the assessee in cash exceeding Rs. 35,000/- to various truck operators during the year under consideration in complete violation of section

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

199(Delhi) has held in para 21 of the judgement as follows:\n“ 21. A plain reading of Section 132 (4) of the Act indicates that the authorized officer is\nempowered to examine on oath any person who is found in possession or control of any\nbooks of accounts, documents, money, bullion, jewellery or any other valuable article or\nthing

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:

1,06,36,46,685/- under the normal provisions of the Act and Rs 98,21,17,435/- under section 115JB of the Act, after making addition of Rs. 8,03,17,500/-on account of disallowance u/s 14A read with section 8D of the Income Tax Rules (For short ‘the Rules’), addition of Rs. 39,56,199