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5 results for “section 68”+ Section 6(3)clear

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Key Topics

Addition to Income3Section 41(1)2Section 54F2Section 260A2Exemption2

PR. COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. JOGINDER SINGH CHATHA

ITA/25/2023HC Punjab & Haryana07 Nov 2023

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

Section 260A

3. The substantial questions of law of which are sought to be determined by the revenue read as under:- “(1) Whether on the facts and in the circumstances of the case, the Ld. Income Tax Appellate Tribunal has erred on facts NAVEEN NAGPAL 2023.11.15 12:21 I attest to the accuracy and authenticity of this order/judgment Chandigarh Neutral Citation

THE COMMISSIONER OF INCOME TAX NEW DELHI vs. MANJIT SINGH BAIDWAN

ITA/59/2023HC Punjab & Haryana09 May 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

Section 54F

68 83/Mum/2014 which al decision. Accordingly, in t circumstance of the present cas herein above considering the Tribunal in the case of DCIT, ITA No. 802/ infirmity in the order of he same. We have heard arties and perused the cases relied upon by the lowed the deductions u/s t the amended provisions n as the claim of the ment

OM PARKASH vs. COMMISSIONER OF INCOME TAX-1 AAYAKAR BHAWAN JALANDHAR

ITA/338/2019HC Punjab & Haryana30 Mar 2022

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN

Section 133(6)Section 145(3)Section 41(1)Section 41(1)(a)Section 44A

Section 145(3) of the Act. The Assessee vide letter dated 16th November, 2016 filed through the Ld. Counsel, submitted that the assessment be completed by calculating NP rate of 8% of gross turnover since the turnover of the firm is below Rs.1.00 Crore as provided u/s 44AD of the Act. Net profit rate of 8% was accordingly applied

RANJIT SINGH GHUMAN vs. C I T

ITA/216/2007HC Punjab & Haryana17 May 2024

Bench: The Revenue Authorities That A Sum Of ` 5,00,000/- Was Still Due To Be Paid & Varinder Singh 2024.05.21 13:43 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 158

6. As a result of the search operations conducted at the premises of the assessee, having an individual status, order was passed under Section 158 BC (c) on 26.02.2002 by the CIT, Jalandhar and while making other VARINDER SINGH 2024.05.21 13:43 I attest to the accuracy and authencity of this order/judgment ITA No. 216 of 2007 -3- additions

THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S VISHAV MANAV RUHANI KENDRA

ITA/133/2021HC Punjab & Haryana20 Oct 2023

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

Section 11(1)(d)Section 260A

3. The Commissioner of Income Tax while allowing the appeal of the M/s Visha Manav Ruhani Kendra had noticed that the donation in question NAVEEN NAGPAL 2023.11.06 11:12 I attest to the accuracy and authenticity of this order/judgment Chandigarh ITA-133-2021 (O&M) -2- had been received for the purpose of purchase of land for setting up Manav