PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S MAX INDIA LTD

Appeal is hereby dismissed in limine

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

section 36(1)(iii) on interest free loan given to sister concerns whereas the aassessee itself in the same year, has charged interest @ 13.5% on advances given to its another concerns M/s Pharmax Corp Ltd.? (ii) Whether on the facts of the case, Ld. ITAT has erred in law ignoring the AO’s finding that the assessee company has advanced

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

disallowed and these observations did not deserve to be interfered with. To fortify his arguments, learned counsel for the respondent-assessee has placed reliance upon the authorities cited as Principal of Commissioner of Income Tax v. Salarpuria Simplex Dwelling LLP, (2022) 216 DTR Judgments; Commissioner of Income Tax Chennai v. Bilahari Investment (P) Ltd., (2008) 4 Supreme Court Cases

COMMISSIONER OF INCOME TAX-II, CHD vs. M/S VENUS REMEDIES LTD.

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

63,04,928/-, Capital Expen Rs.3,00,67,328/- and deferred r research u/s 35(2) of Rs.1,55,3 purposes of determining deducti NJAB AND HARYANA ARH ITA-81-2012 (O&M) Date of Decision: 25.07.2024 …Appellant …Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH or the appellant. ) .03.2014, for determination on he circumstances of the case, the lding the decision