DCIT, CIRCLE, YAMUNANAGAR vs. M/S SYMBIOSIS PHARMACEUTICALS PVT. LTD., YAMUNANAGAR

In the result, appeal is dismissed

Bench: The Due Date As Prescribed In Section 139(1) Of The I.T. Act, 1961 Whereas The Assessee Has Filed Its Return Of Income After The Due Date.

254 ITR 6 (P&H) (copy at ACL PB –II, pages 64 to 73, the Hon'ble ITA 326/CHD/2019 A.Y. 2014-15 23 jurisdictional High Court has observed, inter-alia, as follows : "Order Before proceeding further, we may notice some of the principles of interpretation of the statutes. These are: (1) The question as to whether a statute is mandatory

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 36(1)(iii) of the Act. 37.9. It was observed that in that case ('Hero Cycles') neither the High Court, nor the Tribunal, nor the other authorities had examined whether the amount advanced to the sister concern was by way of commercial expediency. 37.10. It was observed that it has been repeatedly held by the Supreme Court that

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

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

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

1,06,61,301/- in this case on account of disallowance of interest by invoking provisions of section 36(l)(iii) of the Act on the ground that the assessee company has paid share application money allegedly out of borrowed funds is directed to be deleted on the basis of same reasoning and logic as adopted by the Honourable Apex

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

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

disallowed from the gross dividend income received by the assessee. From the reasons recorded by the Assessing Officer, it was clear that the assessment was sought to be reopened merely on suspicion that the assessee might have utilized the borrowed fund for investment and that the assessee might have incurred expenditure for earning the dividend income. There was no material

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

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

disallowed the foreign travel expenses which clearly form part of the operating expenses and the cost base and on which the assessee has reported the revenues after considering the mark up of 16.60%. Such an action on part of the AO is clearly in breach of letter and spirit of the APA which has been entered into by CBDT

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)

disallowance was called for. For A.Y. 2014-15 also, the addition was deleted, though this time by the CIT(A), following the Tribunal Order (supra)for A.Y. 2012-13. The facts remain the same for A.Y. 2013-14 as well. The AO is, accordingly, directed to ascertain the position of availability of the funds of the assessee exceeding the advances

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)

disallowance was called for. For A.Y. 2014-15 also, the addition was deleted, though this time by the CIT(A), following the Tribunal Order (supra)for A.Y. 2012-13. The facts remain the same for A.Y. 2013-14 as well. The AO is, accordingly, directed to ascertain the position of availability of the funds of the assessee exceeding the advances

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)

disallowance was called for. For A.Y. 2014-15 also, the addition was deleted, though this time by the CIT(A), following the Tribunal Order (supra)for A.Y. 2012-13. The facts remain the same for A.Y. 2013-14 as well. The AO is, accordingly, directed to ascertain the position of availability of the funds of the assessee exceeding the advances

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)

disallowance was called for. For A.Y. 2014-15 also, the addition was deleted, though this time by the CIT(A), following the Tribunal Order (supra)for A.Y. 2012-13. The facts remain the same for A.Y. 2013-14 as well. The AO is, accordingly, directed to ascertain the position of availability of the funds of the assessee exceeding the advances

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

ACIT, CIRCLE, SHIMLA vs. M/S SATLUJ JAL VIDYUT NIGAM LIMITED, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

M/S SJVN LTD. ( FORMERLY SATLUJ JAL VIDYUT NIGAM LIMITED),SHIMLA vs. DCIT, CIRCLE, SHIMLA

Section 37(1) does not apply on the facts of this case.” 1 1 . I n v i e w

ACIT, C-4(1), CHANDIGARH vs. M/S GLAXOSMITHKLINE CONSUMER HEALTHCARE LTD., GURGAON

The appeal stands dismissed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1355/Chandi/2018 (िनधा"रण वष" / Assessment Year: 1997-98) Dcit-1(1)(1) M/S Hindustan Unilever Ltd. R.N.579A, 5Th Floor (Legal Successor Of M/S Glaxosmithkline बनाम/ Aaykar Bhawan Consumer Healthcare Ltd.) Vs. Mumbai – 400020 Unilever House, B.D. Swant Marg, Chakala Andheri (East), Mumbai – 400 099 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaach-1004-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Rohit Jain (Advocate) & Ms. Somya Jain, Ca – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Rohit Sharma (Cit) A/W Sh. Vivek Vardhan (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 27-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 1997-98 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-2, Chandigarh Dated 02-08-2018 In The Matter Of An Assessment Framed By Ld. Assessing Officer (Ao) U/S 143(3) R.W.S. 254 Of The Act On 31-03-2017. The Revenue Has Filed Revised Form No.36 On 10-09-2024 Which Is On Record. The Grounds Of Appeal Read As Under: -

1. Aforesaid appeal by revenue for Assessment Year (AY) 1997-98 arises out of an order of learned Commissioner of Income Tax (Appeals)-2, Chandigarh dated 02-08-2018 in the matter of an assessment framed by Ld. Assessing Officer (AO) u/s 143(3) r.w.s. 254 of the Act on 31-03-2017. The revenue has filed revised Form No.36

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

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

section 156 is not provided. 1. Deviation from consistency by the Learned AO 1.4 This action of the Learned AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India

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

section 156 is not provided. 1. Deviation from consistency by the Learned AO 1.4 This action of the Learned AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India

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

section 156 is not provided. 1. Deviation from consistency by the Learned AO 1.4 This action of the Learned AO, completely violates the principles of consistency, appreciated by the Hon'ble Courts in various decisions, extracts for which are discussed hereunder:- a) CIT Vs. Dalmia Dadri Cement Lid. [1970] 77 ITR 410 (P&H) b) Berger Paints India