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

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

disallowance @ 10% of deduction u/s 80IC in respect of Tahliwal Unit on account some alleged indirect benefits derived from Phillaur Unit by Tahliwal Unit by applying provisions of sub section 8 & 10 to section 801 A. In this regard " it is submitted that no such benefits have been derived by Talhliwal Unit. Moreover the ^provisions of sub section

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

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

disallowance @ 10% of deduction u/s 80IC in respect of Tahliwal Unit on account some alleged indirect benefits derived from Phillaur Unit by Tahliwal Unit by applying provisions of sub section 8 & 10 to section 801 A. In this regard " it is submitted that no such benefits have been derived by Talhliwal Unit. Moreover the ^provisions of sub section

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

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

disallowance @ 10% of deduction u/s 80IC in respect of Tahliwal Unit on account some alleged indirect benefits derived from Phillaur Unit by Tahliwal Unit by applying provisions of sub section 8 & 10 to section 801 A. In this regard " it is submitted that no such benefits have been derived by Talhliwal Unit. Moreover the ^provisions of sub section

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

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

disallowance @ 10% of deduction u/s 80IC in respect of Tahliwal Unit on account some alleged indirect benefits derived from Phillaur Unit by Tahliwal Unit by applying provisions of sub section 8 & 10 to section 801 A. In this regard " it is submitted that no such benefits have been derived by Talhliwal Unit. Moreover the ^provisions of sub section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

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

disallowance under section 80IA and allowing the necessary relief to the assessee. It was further submitted that the order so passed by the Coordinate Bench are not just in relation to revisionary proceedings but the issue on merits has already been discussed and in this regard, our reference was drawn to the order passed by the Coordinate Bench

DCIT, C-1(1), CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PRIVATE LIMITED, CHANDIGARH

In the result, appeal of the Department is dismissed

disallowance of deduction u/s 80IA of the Act has been confirmed by the Ld. CIT(A)-4, Ludhiana vide appeal order dated 01.09.2018 in appeal no. 75/ROT(10658)CHD/IT/CIT(A)-4/LDH/2016-17. 13. The Ld. CIT(A) has erred in by allowing deduction u/s 801A of the Act whereas as per the contract letters and bid documents pertaining to each

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed submissions were filed before the Ld. CIT(A) and the same is reproduced at page no. 57 of his order and all conditions of the deduction u/s 801A has been fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A), which has been referred

DSG PAPERS PVT LTD #6, GREEN VIEW COLONY,PATIALA vs. THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE PATIALA, PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed submissions were filed before the Ld. CIT(A) and the same is reproduced at page no. 57 of his order and all conditions of the deduction u/s 801A has been fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A), which has been referred

DEPUTY COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid direction

disallowed and further, argued that the detailed submissions were filed before the Ld. CIT(A) and the same is reproduced at page no. 57 of his order and all conditions of the deduction u/s 801A has been fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A), which has been referred

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

801A on these incomes. The appellant has to discharge the onus which rests on him to be eligible far the said deduction. Having failed to do so, the action of the A.O. is upheld and this ground of appeal is dismissed.” Disallowance of insurance receipts for repairs of Rs. 1,64,46,803 /-: A.Ys.2013-14 & 2014-15 The appellant

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

801A on these incomes. The appellant has to discharge the onus which rests on him to be eligible far the said deduction. Having failed to do so, the action of the A.O. is upheld and this ground of appeal is dismissed.” Disallowance of insurance receipts for repairs of Rs. 1,64,46,803 /-: A.Ys.2013-14 & 2014-15 The appellant

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

801A on these incomes. The appellant has to discharge the onus which rests on him to be eligible far the said deduction. Having failed to do so, the action of the A.O. is upheld and this ground of appeal is dismissed.” Disallowance of insurance receipts for repairs of Rs. 1,64,46,803 /-: A.Ys.2013-14 & 2014-15 The appellant

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed\nsubmissions were filed before the Ld. CIT(A) and the same is reproduced at\npage no. 57 of his order and all conditions of the deduction u/s 801A has\nbeen fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A),\nwhich has been referred

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed\nsubmissions were filed before the Ld. CIT(A) and the same is reproduced at\npage no. 57 of his order and all conditions of the deduction u/s 801A has\nbeen fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A),\nwhich has been referred

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PATIALA, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed\nsubmissions were filed before the Ld. CIT(A) and the same is reproduced at\npage no. 57 of his order and all conditions of the deduction u/s 801A has\nbeen fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A),\nwhich has been referred

DY. COMMISSIONER OF INCOME TAX, PATIALA vs. DSG PAPERS PVT. LTD., PATIALA

In the result, respective appeals are disposed off in light of aforesaid\ndirection

disallowed and further, argued that the detailed\nsubmissions were filed before the Ld. CIT(A) and the same is reproduced at\npage no. 57 of his order and all conditions of the deduction u/s 801A has\nbeen fulfilled and relied upon the order for AY 2017-18 of the Ld. CIT(A),\nwhich has been referred