M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

14:25 I attest to the accuracy and integrity of this document ITA-109-2025 ( the all disa 23. pur ANALYSIS OF 15. A b the amount of business or prof of capital is bor respect of the sa Section 28 of th business or prof 16. Ad trading of yarn/ share trading ac shares/securities approved

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

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

14:57 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh ITA Nos. 244, 281, 282, 283 & 630 of 2005 2023:PHHC:056092-DB 2 Present: Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate & Mr. Nishant Mishra, Advocate for the appellant (s). Ms. Pridhi Jaswinder Sandhu, Standing counsel for the respondent-department. *** Ritu