180 CTR 0290; 139 Taxman 0310 (Karnatka), CIT v. Eicher Goodearth Ltd.

BRAHMA CHANDRA YADAV,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER RANGE 17, WARD 2(1)(1), GHAZIABAD, UTTAR PRADESH, UTTAR PRADESH

In the result, all these appeals are treated as partly allowed for statistical purposes

Bench: Ms. Madhumita Roybrahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 Awho Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), Cgo, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, Up-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abfpy5867K Appellant .. Respondent

…1 Brahma Chandra Yadav THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER Brahma Chandra Yadav Vs. Jurisdictional Assessing 1G 201 AWHO Township, Officer Range-17, Gurjinder Vihar, Greater Ward 2(1)(1), CGO, Noida, Gautam Buddha Complex-I Purani Hapur Nagar, UP-201310 Chungi, Ghaziabad, Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABFPY5867K Appellant .. Respondent Appellant by : Sh. Hemant Jain, Adv. Respondent by : Sh. Sanjay Kumar, Sr. DR Date of Hearing 30.10.2024 Date of Pronouncement 29.11.2024 O R D E R PER MADHUMITA ROY, JM: The instant appea…

ANSAL API INFRASTRUCTURE LTD ,NEW DELHI vs. ACIT,CIRCLE,2(2),DELHI, DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

VIRENDER PRATAP SINGH,DELHI vs. ITO,WARD-44(6), DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

DHARAMJIT SINGH,DELHI vs. ACIT, CIRCLE-52(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GLOBAL GROUPWARE SOLUTIONS LIMITED,GURGAON vs. ITO, WARD-10(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GIRDHARI YADAV,GHAZIABAD vs. ITO, WARD-2(1)(2), GHAZIABAD

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

ACIT, CIRCLE-13(1), NEW DELHI vs. JAGATJIT INDUSTRIES LTD, NEW DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

GARG HEART CENTRE & NURSING HOME P.LTYD,DELHI vs. ACIT, CIRCLE-10(1), NEW DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

RITU MUKHERJI,NOIDA vs. ACIT, CIRCLE-5(3)(1), G B NAGAR

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

SAMARPIT SURAKSHA PRIVATE LIMITED,DELHI vs. ITO,WARD-22(2), NEW DELHI

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

PUBLIX REALTORS AND FACILITATORS PRIVATE LIMITED,GURGAON vs. ITO, WARD 3(3), GURGAON

In the result, all these appeals are treated as partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

SWIFT SECURITAS P. LTD.,DELHI vs. CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Swift Securitas P. Ltd. Dy. Commissioner of 57, Rajdhani Enclave, Income Tax, Pitampura, CPC, Bangalore Delhi-110 034 Vs. PAN-AAGCS 2294F (Appellant) (Respondent) Appellant By Sh. Satyajeet Goel, CA Respondent by Sh. Umesh Takyar, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), New Delhi [Ld. CIT(A)”, for short], dated…

CHINTOO CREATIONS,DELHI vs. CIRCLE-50(1), NEW DELHI

In the result, this appeal is partly allowed

Bench: Due Date Of Filling Of Return Of Income U/S 139(1) Of It Act & Therefore Are Allowable Under Law As Per Decision Of Jurisdictional Delhi High Court. (Tax Effect: Rs.7,57,156/-) 2. Whether On The Facts & In The Circumstances Of The Case & Position On Law, The Education Cess & The Secondary & Higher Education Cess Amounting To Rs.1,27,329/- Is A Disallowable Expenditure U/S 40(A)(Ii) Of The Income-Tax Act, 1961. (Tax Effect: Rs.44,565/-) The Above Ground Is An Additional Ground. 3. The Appellant Craves Leave To Add, Delete, Modify/Amend The Above Grounds Of Appeal With The Permission Of The Hon’Ble Appellate Authority.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER M/s Chintoo Creations Dy. Commissioner of WZ-119A/2, Income Tax, Naraina Village, CPC, Bangalore-560500 Chintoo Heights Vs. Building, Naraina, Delhi-110 028 PAN-AAAFC 3893K (Appellant) (Respondent) Appellant By Sh. Suresh K. Gupta, CA Respondent by Sh. Jagdish Singh, Sr. DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals), Del…