INDERPAL SINGH AHUJA vs. THE ASSESSING OFFICER-CUM-A.C.I.T. ORS

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

1. As common issues are involved in the captioned appeals, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from ITA- 338-2006. 2. The appellant through instant appeal under Section 260A of Income Tax Act, 1961 (for short ‘1961 Act’) is seeking

CIT-I CHANDIGARH vs. M/S PB.INFO&COMM. TECH. CORP. LTD. CHD.

The appeals are dismissed

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

1 to 15 years. It was held by Gujarat High Court that revenue was to be shown proportionate to the degree of completion of the service and, therefore, the assessee was justified in spreading over the amount of membership fees and expenses. 10. On applying the principles of law as enunciated in the cases cited above to the present case