PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

3,4 and 5. The subsequent notice dated 3rd November, 2017 is only a reminder with reference to the first notice. In the assessment order, the Assessing Officer has discussed the addition in paragraph 4 of the order, which reads as under:- “4. The contention of the assessee has been examined. From perusal of the profit and loss account

M/S SARAF EXPORT PALACE vs. THE COMMISSIONER OF INCOME TAX

Bench: SABINA,MANOJ KUMAR VYAS

3 AND: M/s. CANARA BANK BSCA SECTION HEAD OFFICE, 112 JC ROAD, BENGALURU - 560 002. ....RESPONDENT (BY SRI P SURYANARAYANA, SR. COUNSEL FOR SMT. TANMAYEE RAJKUMAR, ADVOCATE) THIS INCOME TAX APPEAL FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 15.09.2017 PASSED IN ITA No.931/BANG/2016, FOR THE ASSESSMENT YEAR 2011- 2012 PRAYING TO FORMULATE

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal

C I T JAIPUR vs. J D A JAIPUR

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

4(5) and Article 25 of the GDPR and the same are extracted hereunder: “Article 1: Subject-matter and objectives: 1. This Regulation lays down rules relating to the protection of natural persons with regard to the processing of personal data and rules relating to the free movement of personal data. 2. This Regulation protects fundamental rights and freedoms

M/S HERBICIDES INDIA LTD vs. ASSISTANT COMMISSIONER

The appeals are dismissed

Bench: AVNEESH JHINGAN,MANEESH SHARMA

4. These appeals were dismissed on 10.05.2017 and 26.04.2017 by this Court but were remitted back by Supreme Court vide order dated 04.01.2024 with direction to dispose of both the appeals together. Facts of D.B.I.T.A. No.816/2008:- 5. The brief facts are that appellant company was engaged in manufacturing of pesticides. For the Assessment Year (for short

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

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

disallowance of Rs.52 lakhs was justified as the expenditure did not pertain to the year under consideration. Regarding the quality loss, it was held that assessee could not claim deduction as an expenditure since it did not carry on any manufacturing activity. In the above background, the assessee preferred this appeal under section 260A of the Income

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

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred