ITO, WARD, PALAMPUR vs. THE KANGRA CENTRAL COOPERATIVE BANK LIMITED, KANGRA

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

Bench: Us Is Filed Under Section 253 Of The Income Tax Act, As Amended From Time To Time. The Respondent Is A Cooperative Bank.

250 of the Income Tax Act, 1961. The appeal before us is filed under section 253 of the Income Tax Act, as amended from time to time. The Respondent is a Cooperative Bank. 2. The Appellant Income Tax Department has raised following grounds of appeal in the Form No. 36. i) Whether on the facts and in the circumstances

M/S HARYANA STATE INDUSTRIAL & INFRASTRUCTURE DEVELOPMENT CORPN.,,PANCHKULA vs. ACIT,, PANCHKULA

In the result, all the above appeals of the assessee are

Bench: The Itat. That In The First Round The Itat Had Held The Provisions Of Section 14A Of The Act, For The Purposes Of Disallowing Expenses Relating To Exempt Income, Applicable In The Facts Of The Present Cases On Noting That The Assessee Had Earned Exempt Income In The Form

250(6)) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’. ITA Nos.275 to 279/Chd/2020 A.Ys. 2006-07 to 2010-11 Page 2 of 20 2. At the outset itself, it was pointed out that the issue involved in all the appeals was common, relating to disallowance of expenses incurred for the purpose of earning exempt income

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member)

disallowance relying on CBDT Circular No. 10/DV/2013 and the decision in CIT v. Crescent Export Syndicate (2013) 33 taxmann.com 250 (Cal), which held that Section

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

250(6) of the Income Tax Act, 1961 (in short ‘the Act’) dated 18/03/2019 for assessment year 2015-16, wherein the Revenue has taken the following grounds of appeal: 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

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

250 of the Income Tax Act, 1961 (in short 'the Act'). 2. The brief facts of the case are that the assessee is a Private Limited company engaged in the business of manufacture of ready mix concrete, bricks, cemented blocks and construction work. The return of income was filed declaring an income of Rs. 31,16,630/-, which was processed

M/S STYLAM INDUSTRIES LIMITED,CHANDIGARH vs. ADIT,CPC/DCIT-CIRCLE-1(1), CHANDIGARH

In the result, both the appeals of the assessees are allowed

section 250 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Appeal No. ITBA/NFAC/S/250/ 2021-22/ 1034565760(1) dated 02.08.2021 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in not following the judgments

M/S SHINE & SIND SECURITY SOLUTIONS PRIVATE LIMITED,PANCHKULA vs. DCIT,CPC/ITO-WARD-3(5), CHANDIGARH

In the result, both the appeals of the assessees are allowed

section 250 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Appeal No. ITBA/NFAC/S/250/ 2021-22/ 1034565760(1) dated 02.08.2021 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in not following the judgments

M/S GLOBE PRECISION INDUSTRIES PVT. LTD.,SOLAN vs. DCIT/ACIT CIRCLE, PARWANOO

In the result, both the appeals of the assessees are allowed

section 250 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi in Appeal No. ITBA/ NFAC/S/250/2021 -22/1035926336( 1) dated 27.09.2021 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in not following the judgments

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

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

section 250 is bad both in the eye of law and on facts. 2. i) On the facts and circumstances of the case, the NFAC has erred both on facts and in law in confirming the addition of Rs. 13,26,09,358/- made by the AO estimating the notional interest income on the loans and advances and capital advances

ACIT, C-6, LUDHIANA vs. MAJESTIC HOTELS LTD., LUDHIANA

The appeal of the Revenue is dismissed

250 (6) of the Income Tax Act, 1961 (in short referred to as ‘Act’). 2. Ground Nos.1 and 1.1 raised by the Revenue reads as under: “1. Whether on the facts and circumstances of the case and in law, the Commissioner of Income Tax (Appeals) was justified in deleting the disallowance of Rs.24,56,693/- made by the Assessing Officer

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 250(6) by the Ld. Commissioner of Income Tax (Appeals)-I, Chandigarh in Appeal No. 105 85/16-17 dated 15.01.2019 is contrary to law and facts of the case. 2. That in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) gravelly erred in sustaining the disallowance

M/S AERIAL TELECOM SOLUTIONS PRIVATE LIMITED,MOHALI. vs. DCIT, CIRCLE 1 (1),, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Us.

disallowance sustained by the CIT(A) vide his order passed u/s 250(6) of the Act amounting to Rs. 4,52,231/- on the grounds that the ESI & PF payments were not made within time as per the relevant Statute. The claim of the assessee that the payments were made before the due date of filing of the return

M/S GLOBE PRECISION INDUSTRIES PVT. LTD.,SOLAN vs. DCIT/ACIT CIRCLE, PARWANOO

In the result, all the three appeals filed by the

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

disallowance sustained by the CIT(A) vide his order passed u/s 250(6) of the Act amounting to Rs. 4,52,231/- on the grounds that the ESI & PF payments were not made within time as per the relevant Statute. The claim of the assessee that the payments were made before the due date of filing of the return

M/S DIAMOND PLASTICS PRODUCTS (PIPE DIVISION),CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

In the result, all the three appeals filed by the

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

disallowance sustained by the CIT(A) vide his order passed u/s 250(6) of the Act amounting to Rs. 4,52,231/- on the grounds that the ESI & PF payments were not made within time as per the relevant Statute. The claim of the assessee that the payments were made before the due date of filing of the return

ASHWANI KUMAR JAIN,LUDHIANA vs. ADIT,CPC, BENGLURU

In the result, all the three appeals filed by the

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

disallowance sustained by the CIT(A) vide his order passed u/s 250(6) of the Act amounting to Rs. 4,52,231/- on the grounds that the ESI & PF payments were not made within time as per the relevant Statute. The claim of the assessee that the payments were made before the due date of filing of the return

ASIAN INDUSTRIES,SOLAN vs. ITO, WARD, BADDI

In the result, both the appeals of the assessees are allowed

250 of Income Tax Act, 1961 by the CIT(A), NFAC, Delhi is against law and facts on the file in as much as Hon'ble CIT(A) has confirmed the disallowance made u/s 36(l)(va) vide intimation u/s 143(1) dated 29.02.2020. As per the latest amendment made by Finance Bill 2021 in the section