26 (Delhi) PCIT v. New Delhi Television Ltd.

99 Taxmann.com 401High Court2018#5187 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2012 to 2024.

Sections most often in play

Section 1961Section 1963Section 143(3) of the Income Tax ActSection 14A of the Income Tax ActSection 143(3)Section 14ASection 199Section 199 of the Income Tax Act

Issues it is cited on

section 8dsection 148(2)ddtforeign tax creditsection 199dividend distribution taxsection 14a(2)section 90advance taxdisallowance under section 14arevenue expendituresection 37(1)

Judgments citing 26 (Delhi) PCIT v. New Delhi Television Ltd.

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2661/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2660/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2659/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2658/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DCIT, CIRCLE 10(1), NEW DELHI, C. R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2657/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DY. COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2649/DEL/2023[2021-22]Status: DisposedITAT Delhi29 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

PRABODH SHARMA, DY. CIT10(1), NEW DELHI, C. R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2648/DEL/2023[2020-21]Status: DisposedITAT Delhi29 Nov 2024AY 2020-21

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DY. COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2647/DEL/2023[2018-19]Status: DisposedITAT Delhi29 Nov 2024AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DCIT CIRCLE-10(1), C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2646/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, C.R. BUILDING vs. INFO EDGE (INDIA) LTD., NEHRU PLACE, NEW DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2645/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

INFO EDGE (INDIA) LIMITED,DELHI vs. ASSISTANT COMMISIONER OF INCOME TAX, CIRCLE 10(1), DELHI

In the result, all the appeals of the Revenue in ITA Nos

ITA 2581/DEL/2023[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareeksl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2014-15 M/S. Info Edge (India) Acit Ltd. Circle – 10(1) Gf-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -Do- -Do- 3. 2017-18 -Do- -Do- 4. 2018-19 -Do- -Do- 5. 2020-21 -Do- -Do- 6. 2014-15 Dy. Cit, Circle – 10(1) M/S. Info Edge (India) New Delhi Ltd. Gf-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -Do- -Do 8. 2017-18 -Do- -Do- 9. 2018-19 -Do- -Do- 10. Ita No.2648/Del/2023 2020-21 -Do- -Do- 11. Ita No.2649/Del/2023 2021-22 -Do- -Do- Assessee By Shri S. K. Aggarwal, C.A. & Ms. Jyoti Yadav, C.A. Revenue By Shri Dayainder Singh Sidhu, Cit(D.R.) Date Of Hearing: 19.11.2024 Date Of Pronouncement: 29.11.2024 Order Per Pradip Kumar Kedia, Am : The Captioned Eleven Appeals Arise From The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac) - Delhi In Respective Assessment Orders Passed By The Assessing Officer Tabulated Hereunder:

Section 143(3)Section 14ASection 8D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sl. ITA/CO No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 2014-15 M/s. Info Edge (India) ACIT Ltd. Circle – 10(1) GF-12A, 94, Meghdoot Delhi Building, Nehru Place, New Delhi – 110019 2. 2015-16 -do- -do- 3. 2017-18 -do- -do- 4. 2018-19 -do- -do- 5. 2020-21 -do- -do- 6. 2014-15 Dy. CIT, Circle – 10(1) M/s. Info Edge (India) New Delhi Ltd. GF-12A, 94, Meghdoot Building, Nehru Place, New Delhi – 110019 7. 2015-16 -do- -do 8.…

DCIT, CENTRAL CIRCLE-18, DELHI vs. MS DELHIVERY PVT. LTD., DELHI

In the result, the appeal filed by the revenue is dismissed

ITA 2176/DEL/2023[2018-19]Status: DisposedITAT Delhi06 Dec 2023AY 2018-19

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2018-19 Dcit Vs. Ms Delhivery Pvt. Ltd. Central Circle – 18 N-24-N34, S-24-S-34, Air Delhi Cargo Logistics Centre-Ii, Opposite Gate 6 Cargo Terminal Igi Airport, South West, New Delhi-110037 Pan No.Aapcs9575E (Appellant) (Respondent) Appellant By Sh. T. James Singson, Cit Dr Respondent By Sh. K. M. Gupta, Advocate Date Of Hearing: 06/12/2023 Date Of Pronouncement: 06/12/2023 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-27, New Delhi Dated 08.05.2023 Pertaining To A.Y.2018-19. 2. The Revenue Has Raised The Following Grounds :- 1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Is Right In Not Sustaining The Disallowance Of Deduction Claimed On Account Of Employee

Section 37(1)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2018-19 DCIT Vs. Ms Delhivery Pvt. Ltd. Central Circle – 18 N-24-N34, S-24-S-34, Air Delhi Cargo Logistics Centre-II, Opposite Gate 6 Cargo Terminal IGI Airport, South West, New Delhi-110037 PAN No.AAPCS9575E (APPELLANT) (RESPONDENT) Appellant by Sh. T. James Singson, CIT DR Respondent by Sh. K. M. Gupta, Advocate Date of hearing: 06/12/2023 Date of Pronouncement: 06/12/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred aga…

M/S PVR LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2143/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Nov 2023AY 2007-08

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2007-08 M/S. Pvr Ltd. Addl. Cit Range-14 New Delhi 61, Basant Lok, Vasant Vihar Vs New Delhi-110057 Pan No.Aaacp4526D (Appellant) (Respondent)

Section 115JSection 14ASection 43(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2007-08 M/s. PVR Ltd. Addl. CIT Range-14 New Delhi 61, Basant Lok, Vasant Vihar Vs New Delhi-110057 PAN No.AAACP4526D (APPELLANT) (RESPONDENT) Appellant Sh. Gaurav Jain, Advocate Sh. Sudarshan Roy, Advocate Sh. V.K. Garg, Advocate Sh. Parveen Kumar, CA Respondent Sh. P.N. Barnwal, CIT DR Date of Hearing 01.11.2023 Date of Pronouncement 07.11.2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT…

JT.CIT (OSD), CENTRAL CIRCLE-18, NEW DELHI vs. DELHIVERY P.LTD, NEW DELHI

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1735/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER ITA No.1734& 1735/Del/2023 Assessment Year: 2015-16 & 2017-18 Jt. CIT (OSD) Central Circle – Delhivery P. Ltd. N-24-N34, Air Cargo, 18 New Delhi Vs Logistics Centre-II, Opposite, Gte 6 Crgo, Terminal IGI, Airport, South West, New Delhi-110037 PAN No. AAPCS9575E (APPELLANT) (RESPONDENT) Appellant Sh.Vivek Kumar Upadhyay, Sr DR Respondent Sh. K. M. Gupta, Advocate Sh. Ashish Garg, Advocate Date of Hearing 16.10.2023 Date of Pronouncement 16.10.2023 ORDER PER N. K.…

JT.CIT (OSD), CENTRAL CIRCLE-18, NEW DELHI vs. DELHIVERY P.LTD, NEW DELHI

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1734/DEL/2023[2015-16]Status: DisposedITAT Delhi16 Oct 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER ITA No.1734& 1735/Del/2023 Assessment Year: 2015-16 & 2017-18 Jt. CIT (OSD) Central Circle – Delhivery P. Ltd. N-24-N34, Air Cargo, 18 New Delhi Vs Logistics Centre-II, Opposite, Gte 6 Crgo, Terminal IGI, Airport, South West, New Delhi-110037 PAN No. AAPCS9575E (APPELLANT) (RESPONDENT) Appellant Sh.Vivek Kumar Upadhyay, Sr DR Respondent Sh. K. M. Gupta, Advocate Sh. Ashish Garg, Advocate Date of Hearing 16.10.2023 Date of Pronouncement 16.10.2023 ORDER PER N. K.…

M/S. ZENSAR TECHNOLOGIES LTD,MUMBAI vs. THE ACIT -2(3), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)

Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER M/s. Zensor Technologies Ltd v. ACIT-2(3) Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) ACIT- 2(3) v. M/s. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 PAN: AAACF0742K (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri. Karan P.…

DELHIVERY PVT. LTD.,NEW DELHI vs. PR, CIT-3, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1036/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. M. Baranwal, CIT DR
Section 143(3)Section 14ASection 201Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. CIT-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAPCS9575E Assessee by : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, AR Revenue by : Sh. M. Baranwal, CIT DR Date of Hearing: 05.01.2023 Date of Pronouncement: 16.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agai…

PVR LTD vs. COMMISSIONER OF INCOME TAX

Appeal is disposed of

ITA/564/2012HC Delhi23 Aug 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 2Section 37Section 37(1)

…ITA 564/2012 Page 1 of 5 $~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 564/2012 PVR LTD ..... Appellant Through: Mr. Salil Kapoor and Mr. Sumit Lalchandani, Advocates versus COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Sanjay Kumar and Ms. Easha Kadian, Advocates % Date of Decision: 23rd August, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present appeal had been admitted by this Court on 30th April, 2013 on the following question of law:- “Whether on the facts and in the circumstances of the case, the Income Tax…

CENTUM LEARNING LTD.,NEW DELHI vs. DCIT, CIRCLE-5(2), NEW DELHI

In the result, for the statistical purposes, this appeal is

ITA 5067/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Mar 2022AY 2013-14
Section 143(3)Section 145Section 14ASection 37(1)

…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 Centum Learning Dy. Commissioner of Limited Income Tax, Circle-5(2), 127, Neelagagan, New Delhi. Mandi Road Sultanpur, Vs. Mehrauli, New Delhi-110 030. PAN-AADCB 3842R (Appellant) (Respondent) Appellant By Sh. Sh. Anil Bhalla, CA Respondent by Ms. Yagya Saini Kakkar, CIT- DR ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Assessee is filed against the order of Learned Commissioner of Income Tax (Appeals)…

IBM INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, appeal by the assessee stands allowed as indicated hereinabove

ITA 289/BANG/2021[2015-16]Status: DisposedITAT Bangalore14 Feb 2022AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(Tp)A No. 289/Bang/2021 Assessment Year : 2015-16 M/S. Ibm India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner Of Arcade, Income-Tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. Pan: Aaaci4403L Appellant Respondent Assessee By : Shri Ajay Roti, Ca Revenue By : Shri Pradeep Kumar, Cit Dr Date Of Hearing : 12-01-2022 Date Of Pronouncement : 14-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Final Assessment Order Dated 30.04.2021 U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Passed By The National Faceless Assessment Centre, Delhi Relating To Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Stated Hereunder Are Independent Of & Without Prejudice To One Another. The Appellant Submits As Under: 1. Assessment Order Bad In Law 1.1. At The Outset, M/S Ibm India Private Limited (Hereinafter Referred To As 'The Appellant' Or 'The Company') Prays That The Order Dated April 30. 2021

For Appellant: Shri Ajay Roti, CAFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10ASection 143(3)Section 144BSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 289/Bang/2021 Assessment Year : 2015-16 M/s. IBM India Pvt. Ltd., The Deputy No. 12, Subramanya Commissioner of Arcade, Income-tax, Bannerghatta Road, Circle 3 (1)(1), Bangalore – 560 029. Vs. Bangalore. PAN: AAACI4403L APPELLANT RESPONDENT Assessee by : Shri Ajay Roti, CA Revenue by : Shri Pradeep Kumar, CIT DR Date of Hearing : 12-01-2022 Date of Pronouncement : 14-02-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed…

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