DR. APURVA GOSWAMY,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

Bench: This Bench Is To Contest The Confirmation Of Addition Of A Sum Of Rs.1,17,82,620/- Out Of The Disallowance Made By The Assessing Officer. This Ground Reads As Under:

property, the expenses incurred by the assessee should be held as capital expenditure as the same was laid-down wholly and exclusively for the purpose of business and the payments of betterment contribution was in the nature of payment for facilities and appreciation in value of land. It was argued that the judgment in the case of Arvind Mills

DR. APURVA GOSWAMY,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

Bench: This Bench Is To Contest The Confirmation Of Addition Of A Sum Of Rs.1,17,82,620/- Out Of The Disallowance Made By The Assessing Officer. This Ground Reads As Under:

property, the expenses incurred by the assessee should be held as capital expenditure as the same was laid-down wholly and exclusively for the purpose of business and the payments of betterment contribution was in the nature of payment for facilities and appreciation in value of land. It was argued that the judgment in the case of Arvind Mills

DCIT, CHANDIGARH vs. M/S SPRAY ENGINEERING DEVICES LTD., CHANDIGARH

In the result, the appeal of the Revenue is hereby dismissed

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

house for meeting their power requirements. The logo which was placed mainly on the engine was ‘Jackson’ and the same were made in various kinds and ranges in 1000KVA. There was no controversy about the fact that there were as many components of the said machine. The perusal of list of salaries and workers also showed that the assessee

SH. ANSHUL GOYAL,LUDHIANA vs. ACIT, C-VII, LUDHIANA

The appeals of the assessee is hereby allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2010-11

Housing Ltd. C-VII, Ludhiana Vill- Gill, Ludhiana PAN No. AAFCA7899D Assessment Year: 2010-11 M/s Anshul Goyal Vs. The ACIT Plot No. 29/1, The Mall C-VII, Ludhiana Ludhiana (Appellant) (Respondent) Assessee By : Shri. Pankaj Bhalla Revenue By : Shri. Surinder Meena Date of hearing : 22/05/2018 Date of Pronouncement : 25/05/2018 ORDER PER BENCH: Both the above appeals have been filed

M/S ANSHUL GOYAL LAND & HOUSING LTD.,LUDHIANA vs. DCIT, C-VII, LUDHIANA

The appeals of the assessee is hereby allowed for statistical purposes

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2010-11

Housing Ltd. C-VII, Ludhiana Vill- Gill, Ludhiana PAN No. AAFCA7899D Assessment Year: 2010-11 M/s Anshul Goyal Vs. The ACIT Plot No. 29/1, The Mall C-VII, Ludhiana Ludhiana (Appellant) (Respondent) Assessee By : Shri. Pankaj Bhalla Revenue By : Shri. Surinder Meena Date of hearing : 22/05/2018 Date of Pronouncement : 25/05/2018 ORDER PER BENCH: Both the above appeals have been filed