CIT v. Dunlop Rubber Co. Ltd.

142 ITR 493High Court1983#1203 most cited

What is CIT v. Dunlop Rubber Co. Ltd. authority for?

Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Dunlop Rubber Co. Ltd. · 142 ITR 493 · Section 195 · Section 9(1)(vi) · Section 9(1)(vii) · Section 40(a)(ii) · reimbursement of expenditure · not taxable · royalty · fees for technical services · DTAA · withholding tax

Also reported as

10 Taxmann 17925 ITD 136

Sections most often in play

Section 143(3)Section 35(2AB)Section 37(1)Section 10ASection 10AASection 10BSection 115-OSection 14(a)/14(b) of the Copyrights Act

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 194a(1)section 2(28a)section 194a(3)section 44bbsection 40(a)(ii)section 44bsection 9(1)(vii)section 9(1)(vi)

Judgments citing CIT v. Dunlop Rubber Co. Ltd.

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…the 25 Apollo Tyres Ltd. contention of the appellant that reimbursements are not taxable in India under the DTAA or under the provisions of Income Tax Act and the assessee placed reliance on the following decisions: - i. CIT v. Dunlop Rubber Co. Ltd. [1983] 142 ITR 493 (Delhi) ii. Siemens Aktiongesellschaft 177 Taxman 82 (Bom HC) iii. CIT vs. Industrial Engineering Projects (P.) Ltd. [1993] 202 IATR 1014 (Delhi) iv. DLF Commercial Project Corporation 379 ITR 538 (Delhi) v. Tejaji Farasram Kharawalla Ltd. [1968] 67 ITR 95 (SC) vi. DECTA 237 ITR 190 AAR vii. ABB Ltd. 189 Taxmann 422 viii. Ernst and Young Ltd. 49…

DCIT, INTL. TAXN., CIRCEL1(2), BANGALORE vs. BLUE YONDER INC., U.S.A, USA

In the result, appeals filed by the Revenue are dismissed

ITA 1326/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Sept 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT, INTL TAXN, CIRCLE-1(2), BNG, BENGALURU vs. BLUE YONDER INC., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1302/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Sept 2024AY 2012-13

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT,INTL. TAXN., CIRCLE 1(2), BANGALORE vs. BLUE YONDER INC., BANGALORE

In the result, all the appeals of the revenue are dismissed

ITA 1414/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Sept 2024AY 2015-16

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, CIRCLE 1(2) (INTL. TAXN.) , BLR, BANGALORE vs. BLUE YONDER INC, BANGALORE

In the result, all the appeals of the revenue are dismissed

ITA 1413/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Sept 2024AY 2017-18

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, CIRCLE 1(2), (INTL. TAXN.), BANGALORE vs. BLUE YONDER INC., BANGALORE

In the result, all the appeals of the revenue are dismissed

ITA 1412/BANG/2024[2016-17]Status: DisposedITAT Bangalore12 Sept 2024AY 2016-17

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, NEW DELHI vs. M/S. GENPACT INDIA, GURGAON

The appeal of the assessee is partly allowed and appeal of the

ITA 4251/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

…1 ITA nos. 4060 & 4251/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2011-12 Vs M/s Genpact India Private DCIT, Circle-10(1), Limited (Successor to Genpact New Delhi. India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9163H APPELLANT RESPONDENT AND Assessment Year: 2011-12 DCIT, Circle-10(1), Vs M/s Genpact India Private Limited New Delhi. (Successor to Genpact India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9…

MS. GENPACT INDIA,,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed and appeal of the

ITA 4060/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Apr 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usassessment Year: 2011-12

Section 10ASection 143(3)

…1 ITA nos. 4060 & 4251/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2011-12 Vs M/s Genpact India Private DCIT, Circle-10(1), Limited (Successor to Genpact New Delhi. India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9163H APPELLANT RESPONDENT AND Assessment Year: 2011-12 DCIT, Circle-10(1), Vs M/s Genpact India Private Limited New Delhi. (Successor to Genpact India), Delhi Information Technology Park, Shastri Park, New Delhi-110053. PAN- AAACG9…

KRAFT FOODS GROUP BRANDS LLC ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3(1)(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…that the reimbursement of expenditure is not taxable under the Income-tax Act. i. CIT v Siemens Aktiongesellschaft (220 CTR 425) Bombay High Court (Bom) ii. CIT v Industrial Engineering Products Pvt Ltd (202 ITR 1014) (Del-HC) iii. CIT v Dunlop Rubber Co Ltd (142 ITR 493) (Kol.) iv. Mahindra & Mahindra v DCIT (ITA No. 85 8597/Mum/2010) (Mum.) v. ADIT v Antwerp Diamond Bank Inv (ITA No. 7347/Mum/2007) (Mum.) vi. A.P.Moller Maersk v DCIT (ITA No. 8703, 8704/Mum/2010) (Mum.) vii. DECTA, In re (237 ITR 190) (AAR) Page No. | 9 Kraft Foods Group Brands LLC 14. Further, it submitted that the reimbursement of expenditur…

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar
Section 143(3)Section 92D

…186 (SC) at paragraphs 10 and 11); - CIT v. Tejaji Farasram Kharawalla Ltd. (reported in (1968) 67 ITR 95 (SC)); - CIT v. Industrial Engineering Projects (P.) Ltd. (reported in (1993) 202 ITR 1014 (Delhi)); - CIT v. Dunlop Rubber Co. Ltd. (reported in (1983) 142 ITR 493 (Cal.)); and Page 18 IT(TP)A No. 422/Bang/2022 - CIT v. Siemens Aktiongesellschaft (reported in (2009) 310 ITR 320). 8.3 In any event, it is submitted that the payments are not in the nature of royalty/fees for technical services (“FTS”) under the relevant Double Taxation Avoidance Agreements (“DTAA”) and the Act, and therefore, the provisions of…

M/S HONEYWELL TECHNOLOGY SOLUTIONS LAB PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

ITA 2891/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Oct 2022AY 2013-14

Bench: Shri Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Dilip Jr. Standing Counsel for Dept. (DR)
Section 192Section 195Section 40Section 80JSection 9(1)(vii)

…d override the domestic laws in terms of section 90(2) of the Act, there is no obligation on the assessee to deduct tax at source on the payments made. In support, learned counsel relied upon the following decisions:- i. CIT vs. Dunlop Rubber Co. Ltd.: (1983) 142 ITR 493 (Cal) ii. …………………. ………………. 14. Strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals), the learned Departmental Representative submitted, undisputedly, the payer is located in India and carries on his ITA No. 2890/Bang/2018 M/s Honeywell Technolgoy Solutions Pvt. Ltd. 22 profession in India. He submitte…

ITO WARD - 61(1), NEW DELHI vs. ANISH KUMAR GUPTA, NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1453/DEL/2020[2008-09]Status: DisposedITAT Delhi31 Aug 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO WARD - 61(1), NEW DELHI vs. ANISH KUMAR GUPTA, NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1452/DEL/2020[2007-08]Status: DisposedITAT Delhi31 Aug 2022AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO WARD - 61(1), NEW DELHI vs. ASHISH KUMAR GUPTA, NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1451/DEL/2020[2008-09]Status: DisposedITAT Delhi31 Aug 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO WARD - 61(1), NEW DELHI vs. ASHISH KUMAR GUPTA, NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1450/DEL/2020[2007-08]Status: DisposedITAT Delhi31 Aug 2022AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ASHISH KUMAR GUPTA,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1237/DEL/2020[2009-10]Status: DisposedITAT Delhi31 Aug 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ASHISH KUMAR GUPTA,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1236/DEL/2020[2008-09]Status: DisposedITAT Delhi31 Aug 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ASHISH KUMAR GUPTA,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1235/DEL/2020[2007-08]Status: DisposedITAT Delhi31 Aug 2022AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ANISH KUMAR GUPTA,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1234/DEL/2020[2008-09]Status: DisposedITAT Delhi31 Aug 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ANISH KUMAR GUPTA,NEW DELHI vs. ITO WARD - 37(1), NEW DELHI

In the result, all the appeal of the revenue are dismissed on this score

ITA 1233/DEL/2020[2007-08]Status: DisposedITAT Delhi31 Aug 2022AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Anish Kumar Gupta CAFor Respondent: Shri Kanav Bali, Sr.D.R
Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

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