ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-V, LUCKNOW vs. M/S. PREMIER CAR SALES LIMITED, LUCKNOW

In the result, the appeals of the Revenue and Cross Objections of the assessee are dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

202 3 994 February, 2014 797 199 6 1002 March, 2014 795 200 4 999 It is evident from the chart above only limited no. of employees are covered by TDS and EPF with respect to whom it may be conclusively proved that they are assessee's employees whereas with respect to others the evidences were called from the assessee

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

Bench: Shri A. D. Jain & Shri T. S. Kapoor