MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

price fluctuations. The reliance in\nthis respect can be placed on the following decisions:\n“(i) [Assistant Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust [2021] 126 taxmann.com 158 (Kolkata - Trib.)\n(ii) Champaklal S. Kasat v. Deputy Commissioner of Income-tax, Cent. Cir. 1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib

SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

Transfer Pricing\nOfficer, as the case may be, shall be deemed to be erroneous in so\nfar as it is prejudicial to the interests of the revenue, if, in the opinion\nof the Principal Chief Commissioner or Chief Commissioner or\nPrincipal Commissioner or Commissioner,-\n\n(a) the order is passed without making inquiries or verification which\nshould have been

SH. BALJIT SINGH,LUDHIANA vs. PR. CIT, LUDHIANA -1, LUDHIANA

In the result, appeal of the Assessee is dismissed

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

Transfer Pricing Officer, as the case may be) is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the assesse an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

price fluctuations. The reliance in\nthis respect can be placed on the following decisions:\n“(i) [Assistant Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust [2021] 126 taxmann.com 158 (Kolkata - Trib.)\n(ii) Champaklal S. Kasat v. Deputy Commissioner of Income-tax, Cent. Cir. 1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib

STYLAM INDUSTRIES LIMITED,CHANDIGARH vs. DCIT, TDS, CHANDIGARH, CHANDIGARH

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

TDS). Provision inserted after the purchase of the property for which the conveyance deed was also executed on 30.03.2011, under the transfer of property Act. The possession is to be delivered and the price

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

price fluctuations. The reliance in\nthis respect can be placed on the following decisions:\n“(i) [Assistant Commissioner of Income Tax, Central Circle-1(3), Kolkata v. Narula\nEducational Trust [2021] 126 taxmann.com 158 (Kolkata - Trib.)\n(ii) Champaklal S. Kasat v. Deputy Commissioner of Income-tax, Cent. Cir. 1(3),\nAhmedabad [2017] 82 taxmann.com 243 (Ahmedabad - Trib

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

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)

price in consideration of immediate payment or payment within the stipulated period.” 17.3 This income has been shown as part of “profit and gain of business” and that the same has been accepted as such in past years too. There is no dispute that it is not a “business income” nor the same has been assessed as “income from other

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

TDS) by the payer at the time of making payment for compulsory acquisition of immovable property other than agricultural land. It was further contended that in the case of Hari Singh v. Union of India [2018] 91 taxmann.com 20 (SC)the issue of chargeability of interest to tax was not the lis before the Hon’ble Supreme Court. The only

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

TDS) by the payer at the time of making payment for compulsory acquisition of immovable property other than agricultural land. It was further contended that in the case of Hari Singh v. Union of India [2018] 91 taxmann.com 20 (SC)the issue of chargeability of interest to tax was not the lis before the Hon’ble Supreme Court. The only

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

TDS) by the payer at the time of making payment for compulsory acquisition of immovable property other than agricultural land. It was further contended that in the case of Hari Singh v. Union of India [2018] 91 taxmann.com 20 (SC)the issue of chargeability of interest to tax was not the lis before the Hon’ble Supreme Court. The only

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

TDS) by the payer at the time of making payment for compulsory acquisition of immovable property other than agricultural land. It was further contended that in the case of Hari Singh v. Union of India [2018] 91 taxmann.com 20 (SC)the issue of chargeability of interest to tax was not the lis before the Hon’ble Supreme Court. The only