Search Results Page

Search Results

1 - 10 of 43 (1.28 seconds)
Documents citing Cit, Faridabad vs M/S Nuchem Ltd. Faridabad on 22 September, 2014

Dcit, Chennai vs Modine Thernal Systems Pvt. Ltd., ... on 12 April, 2017

2. CIT v. Nuchem Ltd. (2015) (59 Taxmann.com 455) (P&H) 6.5 The case laws relied up on by the CIT(A) and the assessee are squarely applicable in the instant case. Therefore, respectfully following the above decisions we hold that the payment of fee to ROC is a capital expenditure and the assessee is entitled for deduction under Sec.35D of Income Tax Act for amortizing the expenditure. Accordingly, we uphold the order of the Ld.CIT(A) and dismiss Revenue's appeal on this ground. 7.0 Ground Nos.3 to 3.1 are related to the disallowance of interest of Rs.4,96,364/- on re-statement of ECB loan. The assessee himself has ITA No.3310/Mds/2016 :- 7 -:
Income Tax Appellate Tribunal - Chennai Cites 20 - Cited by 1 - Full Document

Vivek Mehta, Jammu vs Assessing Officer , Jammu on 23 March, 2022

10. We, therefore, by considering the totality of the facts as discussed herein above, are of the view that the employees' contribution under PF & ESI Acts are already settled in order of the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). The catena of judgments is in favour of assessee.
Income Tax Appellate Tribunal - Amritsar Cites 49 - Cited by 3 - Full Document

J&K Tourism Development Corporation ... vs Assistant Commissioner Of Income Tax ... on 10 May, 2022

13. We heard both the parties & consider the documents available in record. The employees' contribution under PF & ESI Acts are already settled in order of the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). The catena of judgments is in favour of assessee.
Income Tax Appellate Tribunal - Amritsar Cites 40 - Cited by 0 - Full Document

Satish Kumar Jain, Jammu vs Deputy Commissioer Of Income Tax Circle ... on 14 June, 2022

10. I, therefore, by considering the totality of the facts as discussed herein above, am of the view that the employees' contribution under PF & ESI Acts has already been settled in the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). Therefore, I hold that no disallowance was called for in the assessment year prior to Assessment Year 2021-22.
Income Tax Appellate Tribunal - Amritsar Cites 48 - Cited by 0 - Full Document

Laggar Industries Limited, Jalandhar vs Income Tax Officer Ward - 2 (2), ... on 14 June, 2022

10. I, therefore, by considering the totality of the facts as discussed herein above, am of the view that the employees' contribution under PF & ESI Acts has already been settled in the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 21 ITA Nos. 61/Asr/2022 & Ors Laggar Industries Ltd & Ors v. Dy/Asstt. CIT & Ors (Punjab & Haryana). Therefore, I hold that no disallowance was called for in the assessment year prior to Assessment Year 2021-22.
Income Tax Appellate Tribunal - Amritsar Cites 49 - Cited by 0 - Full Document

Amritsar Swadeshi Textile ... vs Deputy Commissioner Of Income Tax ... on 16 September, 2022

10. We heard both the parties & consider the documents available in record. The employees' contribution under PF & ESI Acts are already settled in order of the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). The catena of judgments is in favour of assessee.
Income Tax Appellate Tribunal - Amritsar Cites 35 - Cited by 0 - Full Document

J.M.C Plywood, Goraya vs Income Tax Officer Ward-3, Phagwara on 24 February, 2022

13. We, therefore, by considering the totality of the facts as discussed herein above, are of the view that the employees' contribution under PF & ESI Acts are already settled in order of the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 22 ITA Nos. 4 & Ors Asr/2022 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). The catena of judgments are in favour of assessee.
Income Tax Appellate Tribunal - Amritsar Cites 46 - Cited by 3 - Full Document

Vaaho Agencies Private Limited , ... vs Income Tax Officer Ward -1 ( 1 ) , Amritsar on 2 March, 2022

13. We, therefore, by considering the totality of the facts as discussed herein above, are of the view that the employees' contribution under PF & ESI Acts are already settled in order of the cases CIT v. Vinay Cement Ltd. [2007] 213 CTR 268, CIT v. AIMIL Ltd. [2010] 188 Taxman 265/321 ITR 508, CIT vs Nuchem Ltd [2015] 59 taxmann.com 455 (Punjab & Haryana) and [2013] 40 taxmann.com 371 (Punjab & Haryana). The catenas of judgments are in favour of assessee.
Income Tax Appellate Tribunal - Amritsar Cites 41 - Cited by 0 - Full Document
1   2 3 4 5 Next