citedby: 49937886

1 - 10 of 52 (1.97 seconds)

Documents citing M/S Pkf Finance Ltd vs Commissioner Of Income Tax on 13 May, 2013

Libra Auto & Gen P. Finance P.Ltd. , ... vs Assessee on 14 June, 2013

10. As agreed by both the parties that the charging of interest under Section 234B of the Act is consequential in view of the judgment 15 of Hon'ble Punjab and Haryana High Court passed in M/s PKF Finance Ltd., Jalandhar(supra) and the present cross-appeals filed by the Revenue are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 13 - Cited by 0 - Full Document

Libra Finance & Carrier P.Ltd,, ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Finance & Carriers P.Ltd. , ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Capital P.Ltd. , Jalandhar vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Finance & Carriers P.Ltd. , ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Finance & Carriers P.Ltd. , ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Capital P.Ltd. , Jalandhar vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Finance & Carriers P.Ltd,, Jammu vs Department Of Income Tax on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

The Reliable Agro Engg. Services P.Ltd. ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

Libra Finance & Carriers P.Ltd. , ... vs Assessee on 28 June, 2013

81. As regards grounds No. 7 & 8, the same relate to the identical issue as in the case of M/s. Punjab Kashmir Finance P. Ltd; in ITA No. 163(Asr)/2001 with regard to the assessee as claim of vehicles given on lease as the asset of the business of the assessee and the assessee is entitled to depreciation which was disallowed by the A.O. and the action of the AO was confirmed by the ld. CIT(A) except the amount of depreciation in the present case. Since the issue in the present appeal in grounds No. 7 & 8 is identical to the issue in the case of M/s. Punjab Kashmir Pvt. Ltd. in ITA No.163(Asr)/2001 for the assessment year 1997-98 decided by us hereinabove, therefore, our decision in M/s. Punjab Kashmir Pvt. Ltd. (supra) is identically applicable in the present appeal. Accordingly grounds No. 7 & 8 of the assessee are allowed.

Income Tax Appellate Tribunal - Amritsar Cites 19 - Cited by 0 - Full Document

1 2 3 4 5 6 Next