SH. AMAR SINGH,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

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

83,36,650/- u/s 54B & 54F invested subsequent to the receipt of money against sale of agriculture land. 3. That learned CIT (Appeals) has erred in law and facts in adopting indexed cost of land valued on the basis of land value on 1-4-1981 at Rs. 3,58,321/-. 4. That learned CIT (Appeals) has erred

SH. JAI RAM,JAGADHARI vs. ITO, YAMUNANAGAR

In the result, both the appeal of different assessees are allowed

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

83,36,650/- u/s 54B & 54F invested subsequent to the receipt of money against sale of agriculture land. 3. That learned CIT (Appeals) has erred in law and facts in adopting indexed cost of land valued on the basis of land value on 1-4-1981 at Rs. 3,58,321/-. 4. That learned CIT (Appeals) has erred

M/S JSK INTERNATIONAL,BADDI vs. PR. CIT, SHIMLA

The appeal of the Assessee is Allowed

transfer pricing mechanism. Therefore, on account of these facts and position of law the review order passed by the CIT was held fully justified. 10. The Hon'ble Apex Court in the case of Malabar Industrial Co. Ltd. vs CIT in 243 ITR 83 (SC) has held that a bare reading of section

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

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

transfer-pricing matters; that BMA proceedings are independent and cannot bind AO; that participation cured the defect; and in any case the defect, if any, is cured u/s 292B. 15. We have heard the rival contention of the parties and perused the material available on the record. It is an admitted factual position that the assessee was a Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

83 | | | \n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017 | 31.03.2018 | 220 | | | \n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident\n| | 01-04-2019 | 09-07-2019 | 99 | | | \n| 2019-20 | 20-08-2019 | 31.03.2020 | 224 | 323 | 43 | Non-Resident

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

83 | | |\n| 2017-18 | 01.04.2017\n18-07-2017 | 108 | 328 | 37 | Non-Resident\n\n| | 23-08-2017\n31.03.2018 | 220 | | |\n| 2018-19 | 01.04.2018\n31-03-2019 | 365 | 365 | 0 | Non-Resident\n| | 01-04-2019\n09-07-2019 | 99 | | |\n| 2019-20 | | 323 | 43 | Non-Resident\n| | 20-08-2019\n31.03.2020

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

83 | | | |\n| 2017-18 | 01.04.2017 | 18-07-2017 | 108 | 328 | 37 | Non-Resident |\n| | 23-08-2017 | 31.03.2018 | 220 | | | |\n| 2018-19 | 01.04.2018 | 31-03-2019 | 365 | 365 | 0 | Non-Resident |\n| 2019-20 | 01-04-2019 | 09-07-2019 | 99 | 323 | 43 | Non-Resident

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

ACIT, CHANDIGARH vs. M/S GLAXO SMITHKLINE ASIA PVT. LTD., GURGAON

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys

M/S GLAXO SMITHKLINE ASIA PVT. LTD.,GURGAON vs. ACIT, C-4(1), CHANDIGARH

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

83,000/-. The ld. counsel for the assessee contended that it is evident that the consumer market research expenses is a necessity for day today running of any fast moving consumer goods business which is marked by cut throat competition and instantaneous and continuous changes in ITA Nos.219 to 222,225 to 227,242, 228, 344/Chd/2017 ITA No.1495/Chd/2019 A.Ys