A D JAIN

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DCIT, C-1(1), Chandigarh V. M/s Stylam Industries Ltd., Chandigarh

ITA 1033/CHANDI/2017

2013-2014

Pronouncement Date: 03-09-2024

Result: Assessee

Chandigarh

capital expenditureTDSAdvance rulingEarning of tax free incomeDeemed to accrue or arise in india Double taxation reliefRule 8D195614A40(a)(ia)5(2)9(1)9(1)9(1)40a(ia)

PRADEEP KUMAR, KULLU V. INCOME TAX OFFICER, WARD, KULLU, KULLU

ITA 72/CHANDI/2024

2020-2021

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

THE SENIOR CITIZENS WELFARE ASSOCIATION, PATIALA V. CIT(EXEMPTIONS), CHANDIGARH

ITA 65/CHANDI/2024

2023-2024

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Set aside80G

Jai Chand HUF, Chandigarh V. ITO, Ward-5(5), Chandigarh

ITA 129/CHANDI/2024

2013-2014

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Principle of natural justice

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH V. Jagan Industries Private Limited, Chandigarh

ITA 316/CHANDI/2024

2011-2012

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Tax effectTax effect14A

Sandeep, Matershree Niwas V. Income Tax Officer , Ward Shimla

ITA 296/CHANDI/2024

2016-2017

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Opportunity of being heard

The C.D. Co-Operative Credit Society Ltd., Mandi V. DCIT, Circle, Mandi

ITA 67/CHANDI/2024

2009-2010

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Opportunity of being heardCo-operative Credit Society

Devinder Singh Hanspal, Mohali V. DCIT ACIT CIR 1(1), Chandigarh

ITA 326/CHANDI/2024

2016-2017

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

reasonable causeUnexplained investmentTDS147148250153C

DARSHAN SINGH, LUDHIANA V. ASSESSING OFFICER, WARD VI(1), LDH, LUDHIANA

ITA 319/CHANDI/2024

2012-2013

Pronouncement Date: 02-09-2024

Result: Assessee

Chandigarh

Principle of natural justice

Shree Balaji Processors, Ludhiana V. INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA

CO 9/CHANDI/2024

misc

Pronouncement Date: 19-08-2024

Result: Assessee

Chandigarh

Unexplained cash creditRejection of books of accountsBusiness incomePrinciple of natural justiceBonafide beliefCommercial expediencyOnus to proveCondonation of delay TDSSet asidebogus68145143(3)133(6)19569A43487313145(3)2220

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DCIT, C-1(1), Chandigarh V. M/s Stylam Industries Ltd., Chandigarh

PRADEEP KUMAR, KULLU V. INCOME TAX OFFICER, WARD, KULLU, KULLU

THE SENIOR CITIZENS WELFARE ASSOCIATION, PATIALA V. CIT(EXEMPTIONS), CHANDIGARH

Jai Chand HUF, Chandigarh V. ITO, Ward-5(5), Chandigarh

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH V. Jagan Industries Private Limited, Chandigarh

Sandeep, Matershree Niwas V. Income Tax Officer , Ward Shimla

The C.D. Co-Operative Credit Society Ltd., Mandi V. DCIT, Circle, Mandi

Devinder Singh Hanspal, Mohali V. DCIT ACIT CIR 1(1), Chandigarh

DARSHAN SINGH, LUDHIANA V. ASSESSING OFFICER, WARD VI(1), LDH, LUDHIANA

Shree Balaji Processors, Ludhiana V. INCOME TAX OFFICER, WARD-1(3), LUDHIANA, LUDHIANA