PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

TDS in the payments and the entire accounts were fraudulent. 6. Learned counsel for the Revenue further submitted that the mess charges were actually not paid and the amount has been siphoned to constitute as mess expenses. It is her submission that the ITAT did not even bother to produce the investigation report prepared by the Inspector for the purpose

THE PR.COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. SH.RAVINDER SINGH NAGI PLOT NO. 797 JANTA LAND & PROMOTERS LTD SEC 90-91 GREATER MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

6] Provided further that the limitation of one year shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. 11. The issue arises as to whether the statutory limit prescribed in terms of Section 11B of the Act, 1944, would apply squarely in terms of Section 83 of the Finance

COMMISSIONER OF INCOME TAX ROHTAK vs. M/S CRYSTAL PHOSPHATES LTD

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

6) The assessee has diverted its borrowed funds to non- interest bearing advances to the tune of Rs.1,58,86,441/-. As such interest of Rs.19,06,373/- worked out @12% on interest free advances was disallowed. (7) The assessee had debited expenses on account of charity and donation of Rs.66,203/- and gift expenses of Rs.42,530/-, totaling

COMMISSIONER OF INCOME TAX TDS 2 CHANDIGARH vs. M/S VODAFONE IDEA LIMITED EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED

Appeals are dismissed

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPINDER SINGH NALWA

TDS)-2, Chandigarh …Appellant Vs. M/s Vodafone Idea Limited (earlier known as Vodafone Mobile Services Limited). ….Respondent CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE DEEPINDER SINGH NALWA Present: Mr. Amanpreet Singh, Advocate for the appellant(s). *** LISA GILL , J. (ORAL) 1. All the above titled four appeals are being taken up together for hearing at request

COMMISSIONER OF INCOME TAX (TDS) - 2 CHANDIGARH vs. M/S IDEA CELLULAR LTD.

The appeals are hereby dismissed

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

TDS)-2, Chandigarh . . . . Appellant Vs. M/s Idea Cellular Ltd. . . . . Respondent Date of Decision: 07.11.2024 **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present: Mr. Amanpreet (A.P.) Singh, Senior Standing Counsel, for the appellant(s)/Income Tax Department. Mr. Rohit Sud, Advocate and Mr. Sachin Jolly, Advocate (through video conferencing) For the respondent(s). **** SANJEEV