Chandak And Sons ... on 6 February, 2007
Equivalent citations: (2007)110TTJ(PAT)366
ORDER
1. In all these appeals filed by the Department as well
after view the 46th Amendment in serving clause (29-A) in Article 366 of the Constitution, a works contract can be dissected for the purpose ... referring to different sub-clauses of Clause (29-A) inserted in Article 366 of the Constitution of India by the 46th amendment, a three Judge
earned on
Pass Through Certificates („PTCs‟) amounting to INR 2,25,21,366.
3.1 That on the facts and in the circumstances of the case ... were unjustified in disallowing a sum of INR 2,25,21,366 under section
14A of the Act read with Rule 8D of the Income
Road, Sangrur Range, Sangrur
Dibra, Distt.Sangrur
PAN No. AABCH0164Q
ITA Nos..366/Chd/2013, 583 to 584 & 589 to 590/Chd/2014 ... dated
31/3/2013 (ITA Nos. 366/Chd/2013), dated 28.3.2014 (ITA Nos. 583,
584, 589 & 590/Chd/2014), dated 21/3/2013
SAINI, J.M. AND SHRI L.P. SAHU, A.M.
ITA.No.366/Del./2016
Assessment Year 2005-2006
M/s. Key Components ... that the
assessee-company has indulged in accommodation entries.
2
ITA.No.366/Del./2016 M/s. Key Components (P) Ltd.,
Delhi.
The Investigation Wing
PAHUJA, AM
ITA No.4613/Del/2010
with
CO No.366/Del/2010
Assessment Year:2002-03
Income Tax Officer, V/s. M/s Navodaya ... genuineness of transaction.
2 ITA No.4613/Del./2010
& CO No.366/Del./2010
3. That on the facts and circumstances of the case
SANJAY GARG, JUDICIAL MEMBER
AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
ITA No. 366/CHD/2012
Assessment Year : 2007-08
(u/s 263)
Mr Amarjeet Dhall ... Phase-II, Dugri, Ludhiana
Civil Lines, Ludhiana
PAN No. ADVPS7247M
366 & 263-Chd/2012, 148 & 263 & 459-Chd/.2014
Sh. Amarjit Dhall
States contended that the transaction was a deemed sale and Article 366(29A)(d) of the Constitution read with the charging sections in their various ... above said decision, has delved deep into the legal history of Article 366(29A). The classical concept of sale was held to apply
purchase of goods" by inserting new Clause (29A) to Article 366. Clause (29A) of Article 366 as inserted by the 46th Amendment ... almost all the transactions included in Clause (29A) of Article 366 in the definition of "sale" in respective Sales Tax Acts. In West
Equivalent citations: [2006]101ITD302(PUNE), [2006]285ITR153(PUNE), (2006)105TTJ(PUNE)366
ORDER
Mukul Shrawat, Judicial Member
1. All these appeals have been filed
