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

3) of the Act before the Commissioner of Income Tax (Appeals), Chandigarh (for short “CIT (A)”) who vide order dated 09.11.2006, allowed the appeal of the assessee and deleted the disallowances so made. It was now the turn of the revenue to feel aggrieved by the order of CIT (A) who filed appeal before the Tribunal challenging the deletion

BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI

disallowance of expenses on account of wages paid to labour and without any material on record against the assessee? (iii) Whether the ITAT has erred in applying the provision of section-44AD for calculating the net profit ratio at 8% of the gross receipt which was treated as income of the assesse? (iv) Whether net profit ratio of earlier years