CIT v. GE Capaital Services Ltd.

164 Taxmann 46High Court2007#15029 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2021.

Judgments citing CIT v. GE Capaital Services Ltd.

Alcatel Lucent India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5554/DEL/2011[2007-08]Status: HeardITAT Delhi16 Aug 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 10ASection 133(6)Section 143(3)Section 920(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5553/Del/2011: Asstt. Year: 2007-08 Alcatel Lucent India Ltd., Vs DCIT, (Erstwhile Alcatel Lucent Technologies Circle-1(1), India Pvt. Ltd.), 15th Floor, Tower-C, New Delhi DLF Cyber Greens, DLF City, Phase-III, Gurgaon-122002 (APPELLANTT (RESPONDENT) PAN No. AACCA8667N ITA No. 5554/Del/2011 : Asstt. Year: 2007-08 Alcatel Lucent India Ltd., Vs DCIT, (Erstwhile Alcatel Development India Circle-1(1), Pvt. Ltd.), 15th Floor, Tower-C, DLF New Delhi Cyber Greens, DLF…

Alcatel Lucent India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5553/DEL/2011[2007-08]Status: HeardITAT Delhi16 Aug 2021AY 2007-08

Bench: Sh. Amit Shukladr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Surenderpal, CIT DR
Section 10ASection 133(6)Section 143(3)Section 920(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5553/Del/2011: Asstt. Year: 2007-08 Alcatel Lucent India Ltd., Vs DCIT, (Erstwhile Alcatel Lucent Technologies Circle-1(1), India Pvt. Ltd.), 15th Floor, Tower-C, New Delhi DLF Cyber Greens, DLF City, Phase-III, Gurgaon-122002 (APPELLANTT (RESPONDENT) PAN No. AACCA8667N ITA No. 5554/Del/2011 : Asstt. Year: 2007-08 Alcatel Lucent India Ltd., Vs DCIT, (Erstwhile Alcatel Development India Circle-1(1), Pvt. Ltd.), 15th Floor, Tower-C, DLF New Delhi Cyber Greens, DLF…

ACIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

In the result, ITA Nos.4960/Del/2015 and 2595/Del/2016 filed by the assessee for assessment years 2010-11 and 2011-12 are allowed and ITA

ITA 5135/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Dec 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Assessment Year : 2011-12 Dlf Projects Ltd., Vs Addl.Cit, 3Rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. Clf City Phase-1, Gurgaon. Pan: Aaccd3093R Assessment Year: 2010-11 Acit, Vs. Dlf Projects Ltd., 3Rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, Clf City Phase-1, Gurgaon. Pan: Aaccd3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 10.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri R.S. Singhvi &
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 Assessment Year : 2011-12 DLF Projects Ltd., Vs Addl.CIT, 3rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. CLF City Phase-1, Gurgaon. PAN: AACCD3093R Assessment Year: 2010-11 ACIT, Vs. DLF Projects Ltd., 3rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, CLF City Phase-1, Gurgaon. PAN: AACCD3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, CA Deptt. By : Shri Saras Kumar, Sr. DR Date of Heari…

Dlf Projects Ltd., Gurgaon vs. Addl. CIT, Gurgaon

In the result, ITA Nos.4960/Del/2015 and 2595/Del/2016 filed by the assessee for assessment years 2010-11 and 2011-12 are allowed and ITA

ITA 4960/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Dec 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2010-11 Assessment Year : 2011-12 Dlf Projects Ltd., Vs Addl.Cit, 3Rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. Clf City Phase-1, Gurgaon. Pan: Aaccd3093R Assessment Year: 2010-11 Acit, Vs. Dlf Projects Ltd., 3Rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, Clf City Phase-1, Gurgaon. Pan: Aaccd3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, Ca Deptt. By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 28.11.2019 Date Of Pronouncement : 10.12.2019 Order Per R.K. Panda, Am:

For Appellant: Shri R.S. Singhvi &
Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2010-11 Assessment Year : 2011-12 DLF Projects Ltd., Vs Addl.CIT, 3rd Floor, Shopping Mall, Range-1, Arjun Marg, Gurgaon. CLF City Phase-1, Gurgaon. PAN: AACCD3093R Assessment Year: 2010-11 ACIT, Vs. DLF Projects Ltd., 3rd Floor, Shopping Mall, Circle-1(1), Gurgaon. Arjun Marg, CLF City Phase-1, Gurgaon. PAN: AACCD3093R (Appellants) (Respondents) Assessee By : Shri R.S. Singhvi & Shri Satyajit Goel, CA Deptt. By : Shri Saras Kumar, Sr. DR Date of Heari…

DCIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

Appeal stands dismissed

ITA 5178/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Nov 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Dcit, Dlf Projects Ltd. Circle 1(1), (Formerly Dt Projects Ltd.), Vs Gurgaon. 3Rd Floor, Shopping Mall, Arjun Nagar, Dlf City, Phase-I, Gurgaon. (Pan: Aaccd3093R) (Appellant) (Respondent)

For Appellant: Shri Surender Pal, Sr. DRFor Respondent: S/Shri R.S. Singhvi, Satyejeet, CAs
Section 192Section 195Section 40

…ITA No. 5178/Del/2014 Assessment year 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment year: 2009-10 DCIT, DLF Projects Ltd. Circle 1(1), (Formerly DT Projects Ltd.), vs Gurgaon. 3rd Floor, Shopping Mall, Arjun Nagar, DLF City, Phase-I, Gurgaon. (PAN: AACCD3093R) (Appellant) (Respondent) Appellant by: Shri Surender Pal, Sr. DR Respondent by: S/Shri R.S. Singhvi, Satyejeet, CAs Date of Hearing : 30.08.2018 Date of Pronouncement: 27.11.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appe…

Infomedia 18 Ltd ( Formerly Known As Infomedia India Ltd), Mumbai vs. Addl CIT RG 6(1), Mumbai

ITA 4441/MUM/2009[2005-06]Status: DisposedITAT Mumbai24 Nov 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4441/Mum/2009 ("नधा"रण वष" / Assessment Year : 2005-06)

For Respondent: Shri Samuel Darse (D.R)
Section 142Section 143(2)Section 143(3)Section 14ASection 14A(2)

…ed off the shelf software i.e. Adobe , Office 2003 and Office 2004 and upgradation of software (i.e. oracle 8i software ) and RAM, the issue stand covered in favour of the assessee company by Hon’ble Delhi High Court in the case of GE Capital Services Limited 164 Taxmann 46(Del.) and with respect to expenditure incurred on the upgradation of software , the issue is decided in favour of the assessee company by decision of Hon’ble Delhi High Court in the case of K & Co. reported in 181 CTR 378(Del.) and Delhi Special Bench in the case of Amway India Enterprises reported in 111 ITD 112(Del.) ( SB).While the CIT(A) h…

CIT v. GE Capaital Services Ltd. (164 Taxmann 46) — Cited in 6 Judgments | BharatTax