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2 results for “section 68”+ Section 5Aclear

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Karnataka298 Delhi105 Mumbai90 Pune43 Hyderabad33 Kolkata32 Bangalore30 Chennai28 Jaipur20 Ahmedabad18 Raipur17 Surat9 SC8 Indore7 Ranchi7 Telangana6 Panaji3 Lucknow3 Amritsar2 Chandigarh2 Patna2 Orissa1 Nagpur1 Cuttack1

Key Topics

Section 694 Section 115B3 Section 35(1)(i)3 Section 35(1)3 Section 682 Section 69A2 Section 69B2 Section 69C2 Addition to Income2

SH. KRISHAN KUMAR,KHANNA vs. DCIT, CC-1, LUDHIANA

In the result, the appeal of the Assessee is allowed

ITA 175/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh04 Jan 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Anil Sharma, JCIT, Sr.DR

Section 115BSection 133ASection 139Section 143(1)Section 143(2)Section 68Section 69Section 69ASection 69BSection 69C

section 115BBE of the Income Tax Act. 5. Being aggrieved, the Assessee carried the matter in appeal before the ld. CIT(A) who has sustained the said 175-Chd-2023– Shri Krishan Kumar, Khanna 7 additions. As per the ld. CIT(A), surrender was made during the course of survey on account of excess stock and investment in construction

IND SWIFT LABORATORIES LTD.,CHANDIGARH vs. DCIT, CIRCLE 1(1), CHANDIGARH

In the result, the appeal is allowed, as indicated

ITA 350/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh04 Jun 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N.Singla, C.AFor Respondent: Shri Rohit Sharma, CIT-DR

Section 250Section 35Section 35(1)Section 35(1)(i)Section 35(2)

68 suffer from any factual or legal infirmity. Accordingly, the High Court dismissed the appeal" (Placitum 13, Pg 7) (ii). Before the Supreme Court, the issue which arose was whether loan given by the assessee company to its sister concern would disentitle the assessee company from debiting the interest paid to the banks as revenue expenditure. The Supreme Court held