SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 11. As per the provisions of Section 153A, in case

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 11. As per the provisions of Section 153A, in case

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 11. As per the provisions of Section 153A, in case

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

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

C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. 11. As per the provisions of Section 153A, in case

ITO, WARD, SIRHIND vs. SH. HARJIT SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

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

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year; and for the purposes of determining the period of limitation

DCIT, CIRCLE, MANDI GOBINGARH vs. SH. GURINDERJIT SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

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

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year; and for the purposes of determining the period of limitation

ITO, WARD, SIRHIND vs. SH. KESAR SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

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

reassessment or re-computation, as the case may be, shall, after the exclusion of the period under subsection (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year; and for the purposes of determining the period of limitation

J.K. EDUCATIONAL SOCIETY,JAMMU & KASHMIR vs. DCIT (EXEMPTION)-CIRCLE-1,, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

6. That the DCIT, Circle-1 (Exemption), Chandigarh has erred in making the addition of Rs.l ,05,35,186/- on account of surplus amount which was taxed in the total taxable income. The Ld DCIT has erroneously came to the conclusion that the assessee has deposited security to M/s Lala Daswandi Ram Family Trust against the lease rent on land

J. K. EDUCATIONAL SOCIETY,JAMMU vs. DCIT, CIRCLE-1, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

6. That the DCIT, Circle-1 (Exemption), Chandigarh has erred in making the addition of Rs.l ,05,35,186/- on account of surplus amount which was taxed in the total taxable income. The Ld DCIT has erroneously came to the conclusion that the assessee has deposited security to M/s Lala Daswandi Ram Family Trust against the lease rent on land

J.K.EDUCATIONAL SOCIETY,JAMMU vs. INCOME TAX OFFICER (EXEMPTION), CHANDIGARH

In the result, the appeal of the assessee is partly allowed

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

6. That the DCIT, Circle-1 (Exemption), Chandigarh has erred in making the addition of Rs.l ,05,35,186/- on account of surplus amount which was taxed in the total taxable income. The Ld DCIT has erroneously came to the conclusion that the assessee has deposited security to M/s Lala Daswandi Ram Family Trust against the lease rent on land

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

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

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

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

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

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

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

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

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these

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

6 years. The role of Management, the Directors, the Principal and the other administrative heads cannot be undermined and therefore the salaries and emoluments granted to them (in the form of rent free accommodation to Directors) do not appear to be excessive vis-à-vis the services offered by these people to the assessee Society. The increments granted to these