ACIT, CIRCLE- 27(1), NEW DELHI vs. U K PAINTS INDIA PVT. LTD., NEW DELHI
What did the Tribunal hold?
The Tribunal dismissed the Revenue's ground regarding the admission of additional evidence by the CIT(A). It also dismissed the Revenue's ground concerning the disallowance of employee's PF contribution, as it was covered by a Supreme Court decision against the assessee. The Tribunal dismissed the Revenue's ground regarding the disallowance under Section 80IB, upholding the CIT(A)'s decision.
What were the facts?
The assessee company engaged in manufacturing and trading filed its return for AY 2008-09. The Assessing Officer (AO) made additions, and the CIT(A) granted partial relief. The Revenue appealed this order.
What were the issues?
Whether the CIT(A) erred in admitting additional evidence and in deleting additions related to employee's PF contribution and Section 80IB deduction.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(12)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. AIMIL Ltd.1,629 citing321 ITR 508 · 2010 · HC · Read judgment
- Checkmate Services Pvt. Ltd. v. CIT1,392 citing448 ITR 518 · 2022 · SC · Read judgment
- India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India295 citing341 ITR 1 · 2012 · SC
- CIT v. Virgin Securities & Credits (P) Ltd.85 citing332 ITR 396 · 2011 · HC · Read judgment
- Travencore Rubber & Tea Co. Ltd. v. CIT72 citing325 ITR 422 · 2010 · SC
- CIT v. Motors & General Stores66 citing66 ITR 692 · 1967 · SC
- Kettlewell Bullen & Co. Ltd. v. CIT57 citing53 ITR 261 · 1964 · SC · Read judgment
- CIT v. Mugneeram Bangur & Corn. (Land Department)21 citing57 ITR 299 · 1965 · SC
- Shri Rama Multi Tech v. ACIT18 citing92 TTJ 568 · ITAT
- CIT v. H.P.Housing Board14 citing340 ITR 388 · 2012 · HC
- 1. Venkatesh v. CIT7 citing131 ITR 445 · HC
- DCIT v. Sak Industries (P.) Ltd.4 citing1 SOT 798 · 2005 · ITAT
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. ANIL CHATURVEDI & SH. ANUBHAV SHARMA
PER ANIL CHATURVEDI, AM : The above appeals by Revenue are directed against the separate order of the Ld. CIT(A)-XXI & 30, New Delhi, dated 15.03.2013 & 12.10.2017 in Appeal No.191/10-11/1149 and
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