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

88 CCH 0035 (Guj HC) and Smt. Harshila Chordia Vs. ITO (2006) 74 CCH 0899 (Raj HC). 13. We have heard the rival contentions and purused the material available on record. The matter relating to provisions contained in Section 40A(3), the legislative’s intent behind introduction of section 40A(3), whether genuine and bonafide transactions are covered within

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

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

disallowed and added back to the total income of the assessee. 25. Being aggrieved the assessee carried the matter to the Ld. CIT(A) and furnished the written submission which had been incorporated in para 11.1 of the impugned order, for the cost of repetition the same is not reproduced herein. 25.1 The Ld. CIT(A) forwarded the written submissions

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 43(4), ‘Scientific Research’ means any activities for the extension of ITA 350/CHD/2023 A.Y. 2017-18 78 knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries; that ‘expenditure incurred on scientific research’ includes all expenditure incurred for the prosecution or provision of facilities for the prosecution of scientific research, but do not include

DCIT-CC-III, LUDHIANA vs. M/S LAXMI ENERGY & FOODS LTD.,, CHANDIGARH

In the result, the appeal of the Revenue is dismissed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 33/Chd/2021 "नधा"रण वष" / Assessment Year: 2011-12 The Dcit, Vs. M/S Laxmi Energy & Foods बनाम Ltd., Central Circle-Iii, Sco 18-19, Sector 9-D, Ludhiana Ludhiana "थायी लेखा सं./Pan No: Aaacl3147J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 06.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 10.07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

section 14A is triggered for disallowance of expenditure incurred which is relatable to tax exempt income even though no tax exempt income under the Act has been earned during a particular year?" 4. The Appellant craves leave to add or amend the grounds of appeal on or before is heard and disposed off. 2. Appeal on Ground

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, , AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4,, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DCIT CIRCLE-4, LUDHIANA, LUDHIANA vs. ROCKMAN INDUSTRIES LTD, LUDHIANA

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, - vs. ROCKMAN INDUSTRIES LTD, -

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

DY. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. ROCKMAN INDUSTRIES LIMITED, FOCAL POINT

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

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

88,806/- ought to have examined this explanation extensively on merits as the explanation given was accompanied with the evidences in support. The Ld. AO however has failed to do this exercise. No flaw had been fond either in explanation or evidences produced. Hence we hold that account’s of each unit is just, fair and proper and cannot

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