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PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

loss relating de its order dated 03.03.2003 set s taken before the Tribunal who order of CIT (Appeals) and held ee under the head “capital gain’ ad ‘income from business or aler in share and the matter was, ss that will arise under the head se only where there has been an as not been any transfer, just a uity

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

ITA/185/2013HC Rajasthan17 Sept 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD

set aside? (ii) Whether on the facts and circumstances of the case the Income Tax Appellate Tribunal was right in law in sustaining the disallowance of Rs.49,00,000/- being quality loss incurred by the appellant in respect of products manufactured at appellant's plant for Apollo Tyres Ltd. which were exported by Apollo Tyres Ltd. to Apollo International