MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

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

depreciation of section 32;] g s f f s n d e r h n n d l e f r f r d n VARINDER SINGH 2024.11.14 14:36 I attest to the accuracy and authencity of this order/judgment ITA N 5. interpreted b considered b and relatable information a evidence whi officer has an relatable to s Therefore

PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

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

depreciation on land not allowable in Companies Act.” 8. “Whether, on the facts and in circumstances of the case and in law, the Hon’ble ITAT was right in law in confirming the order of Ld. CIT(A) to allow the contention of the assessee company for charging the interest u/s 234B at Rs.3,70,58,281/- instead of Rs.4

THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub- section (3) of section 143 or this section has been made for the relevant assessment year, no action shall

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

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

10:11 I attest to the accuracy and integrity of this document ITA-10-2005 (O&M) -3- 3. The expenses were disallowed by Tribunal relying upon Section 37(4) of 1961 Act. Section 37(4) reads as:- “(4) Notwithstanding anything contained in sub-section (1) or sub-section (3), (i) no allowance shall be made in respect

CIT, CHANDIGARH vs. M/S PUNJAB SMALL IND. AND EXPORT CORP. LTD.

The appeal stands disposed of

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

1] This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 30.05.2008 of the Income Tax Appellate Tribunal, Chandigarh passed in ITA No.611/CHD/2006 for the assessment year 2003-04. [2] Following question of law is claimed:- “Whether on the facts and in the circumstances of the case, the ITAT was right

COMMISSIONER OF INCOME TAX-I, CHANDIGARH vs. M/S PUNJAB SMALL INDUSTRIES & EXPORT CORPN. LTD

The appeal stands disposed of

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

1] This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order dated 23.03.2011 of the Income Tax Appellate Tribunal, Chandigarh passed in ITA No.79/Chandi/2011 for the assessment year 2007-08. [2] Following question of law is claimed:- “Whether on the facts and in the circumstances of the case, the ITAT was right

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

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

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 05.04.2016 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’). 2. The appellant has raised following questions for adjudication by this Court:- (i) Whether, on the facts and in the circumstances

C I T vs. M/S GLAXO SMITHKLINE CONSUMER HELATHCARE LTD.

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

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 21.03.2007 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’). 2. The appellant has raised following questions for adjudication by this Court:- i. Whether on facts and in the circumstances of the case

C I T vs. M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD.

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

1. The appellant through instant appeal under Section 260A of the Income Tax Act, 1961 (for short ‘1961 Act’) is seeking setting aside of order dated 21.03.2007 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT’). 2. The appellant has raised following questions for adjudication by this Court:- (i) Whether on facts and in the circumstances of the case

M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

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

depreciation deduction @ appellant we explore the r provisions of attracted. 6. co-owners ha ITRs, there w 7. passed by th applicable to 8. 9. Companies j landlord and loans were a Y.S. & Co-ow was to be t Tribunal has f . 20 of 2008 on the cost of plinths was r @ 10% on the cost of plinths