Ashapura Minichem Ltd. v. Deputy Commissioner of Income Tax

DIGITE INC. USA,PUNE vs. ADIT (INTERNATIONAL TAXATION), CIRCLE-1(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

TECHBOOKS INTERNATIONAL PVT. LTD.,NOIDA vs. ACIT, NOIDA

In the result appeal of the assessee is dismissed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishitechbooks International Pvt. Ltd, Vs. Acit, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida Pan: Aabct3774A (Appellant) (Respondent)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Techbooks International Pvt. Ltd, Vs. ACIT, Plot No. 37, Block-A, Circle-3, Sector-60, Gautam Budh Nagar, Noida Noida PAN: AABCT3774A (Appellant) (Respondent) Assessee by : Shri Manoneet Dalal, Adv Shri Yishu Goel, AR Revenue by: Shri Mritunjoy Baranwal, Sr. DR Date of Hearing 12/03/2020 Date of pronouncement 06/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld AO dated 26.10.2016 for the Assessm…

FISERV INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-9(1), NEW DELHI

The appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishifiserv India Private Limited, Vs. Acit, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi Pan: Aaccr0787L (Appellant) (Respondent)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B+SMC”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Fiserv India Private Limited, Vs. ACIT, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi PAN: AACCR0787L (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Vasudevan, Adv Revenue by: Ms. Ashima Neb, Sr. DR Date of Hearing 16/03/2020 Date of pronouncement 03/ 07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. Assessee has filed ITA number 6583/Del/2019 for A.Y. 2013-14 against the order of Th…

FISERV INDIA PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B+SMC”: NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5571 /Del/2019 (Assessment Year: 2013-14) Fiserv India Private Limited, Vs. ACIT, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi PAN: AACCR0787L (Appellant) (Respondent) Assessee by : Srhi Sachit Jolly, Adv Shri Vasudevan, Adv Revenue by: Ms. Ashima Neb, Sr. DR Date of Hearing 16/03/2020 Date of pronouncement 03/ 07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. Assessee filed ITA number 5571/Del…

ACIT, NEW DELHI vs. M/S. SHALIMAR TOWN PLANERS PVT. LTD., NEW DELHI

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

SHALIMAR TOWN PLANNERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

SHALIMAR TOWN PLANNERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

M/S SHALIMAR TOWN PLANER PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

Accordingly, appeal of the assessee for Assessment Year 2008-09 is allowed and consequently , appeal of the ld AO for Assessment Year 2008-09 is dismissed

Bench: Sh. Prashant Maharishi & Sh. K. N. Chary

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SH. K. N. CHARY, JUDICIAL MEMBER ITA No.6305, 5128, 6307 & 2312/DEL/2013 Assessment Year: 2005-06, 2006-07, 2008-09 & 2009-10 Shalimar Town Planners Pvt. Ltd. Vs ACIT M-11, Middle Circle, Connaught Central Circle – 23 Circus New Delhi New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 ACIT Vs Shalimar Town Planners Pvt. Ltd. Central Circle – 23 M-11, Middle Circle, Connaught New Delhi Circus New Delhi-110001 PAN No. AABCS5851R (APPELLANT) (RESPONDENT) Appellant…

WIMCO SEEDING LTD. vs. JCIT, SPL. RANGE-22,,

In the result, appeal of the assessee for all these three years are allowed as indicated above

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

WIMCO SEEDING LTD. vs. JCIT, SPL. RANGE-22,,

In the result, appeal of the assessee for all these three years are allowed as indicated above

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

WIMCO SEEDING LTD. vs. JCIT, SPL. RANGE-22,,

In the result, appeal of the assessee for all these three years are allowed as indicated above

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2755, 2756, 2757/Del/2002 (Assessment Year: 1989-90 to 1991-92) Wimco Seedlings Ltd, Vs. Joint Commissioner of Income C-14, 2nd Floor, Lajpat Nagar, Part- Tax, III, New Delhi Special Range-22, New Delhi (Appellant) (Respondent) Assessee by : Shri Rohit Jain, Adv Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 16/01/2020 Date of pronouncement 22/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the appeals filed by the assessee against the ord…

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER New Delhi Television Ltd, Vs. ACIT, 207, Okhla Industrial Estate, Phase- Circle-13(1), III, New Delhi New Delhi PAN: AAACN0865D (Appellant) (Respondent) ACIT, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-III, New Delhi PAN: AAACN0865D (Appellant) (Respondent) Assessee by : Shri Sachit Jolly, Adv Shri Rohit Garg, Adv Shri Siddharth Joshi, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing Multiples dates and last h…

LEASE PLAN INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals are allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6461 & 6462/Del/2015 (Assessment Year: 2009-10 and 2010-11) Lease Plan India Pvt. Ltd, Vs. DCIT, Ground Floor, C4C/332, Janakpuri, Circle-4(1), New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Revenue by: Shri Rajat Kumar Kuneel, Sr. DR Date of Hearing 29/01/2020 Date of pronouncement 15/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by the assessee against the order of t…

LEASE PLAN INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals are allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 6461 & 6462/Del/2015 (Assessment Year: 2009-10 and 2010-11) Lease Plan India Pvt. Ltd, Vs. DCIT, Ground Floor, C4C/332, Janakpuri, Circle-4(1), New Delhi New Delhi (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Revenue by: Shri Rajat Kumar Kuneel, Sr. DR Date of Hearing 29/01/2020 Date of pronouncement 15/06/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by the assessee against the order of t…