CIT v. Lumax Industries Ltd.

171 Taxmann 81High Court2008#3569 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 143(3)Section 37(1)Section 144B Section 144C(13)Section 144C(5)Section 194C Section 194J Section 269ST

Issues it is cited on

section 80ia(8)trc enduring benefit section 194h section 80ic tested party section 194j section 40a(2)(b)section 2(22)section 2(22)(e)section 40a(2)revenue expenditure

Judgments citing CIT v. Lumax Industries Ltd.

ROYAL CANIN INDIA PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, MUMBAI

Appeal is hereby dismissed

ITA 6816/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Apr 2025AY 2021-22

Bench: Shrivikram Singh Yadav & Shri Anikesh Banerjeeroyal Canin India Pvt Ltd Vs Assistant Commissioner Of Income- 1401 & 1402, F Wing, 14Th Tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, Cts No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 Pan: Aadcr4417J Appellant Respondent

For Appellant: ShriK.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)

Section 143(3)Section 144BSection 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRIVIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Royal Canin India Pvt Ltd vs Assistant Commissioner of Income- 1401 & 1402, F Wing, 14th tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, CTS No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 PAN: AADCR4417J APPELLANT RESPONDENT Assessee by : ShriK.M. Gupta a/w Shri Anmol Chhabra Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearing : 24/04/2025 Date of pronouncement : 28/…

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, appeal of the assessee is partly allowed

ITA 5823/DEL/2018[2014-15]Status: DisposedITAT Delhi15 May 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaheidelberg Cement India Ltd, Vs. Dcit, 9Th Floor, Tower-C, Infinity Circle-2, Towers, Dlf, Cybercity, Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aabcm2359J

For Appellant: Shri Harpreet Singh Ajmani, AdvFor Respondent: Mr. Waseem Arshad, CIT(DR)

Section 143(3)Section 71Section 74

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Heidelberg Cement India Ltd, Vs. DCIT, 9th Floor, Tower-C, Infinity Circle-2, Towers, DLF, Cybercity, Gurgaon Gurgaon (Appellant) (Respondent) PAN: AABCM2359J Assessee by : Shri Harpreet Singh Ajmani, Adv Shri Nitin Narang, CA Revenue by: Mr. Waseem Arshad, CIT(DR) Date of Hearing 06/03/2024 Date of pronouncement 15/05/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5823/Del/2018 for AY 2014-15, arises out of the order of the Commissioner of Income Tax (…

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _1982/Del/2019 [Assessment Year: 2014-15 DCIT, Circle-11(1), Vs M/s Hero Motocorp ltd., New Delhi. 34, Basant Lok, Vasant Vihar, New Delhi-110057. PAN- AAACH0812J APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Advocate; Shri Rohit Jain, Advocate; & Ms.Manisha Sharma, Adv. Department represented by Shri K.M. Mahesh, CIT(DR) Date of hearing 22.11.2022 Date of pronouncement 03.02.2023 O R D E R PER KUL BHARAT, JM: This appeal, b…

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, both the appeals filed by the assessee are partly allowed

ITA 5822/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2021AY 2013-14

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Harpreet Singh Ajmani, Adv.&For Respondent: Shri Kumar Padmapani Bora, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.5822 & 5824/Del/2018 Assessment Years: 2013-14 & 2015-16 Heidelberg Cement India Ltd., Vs. DCIT, 9th Floor, Tower-C, Circle-2, Infinity Towers, Gurgaon. DLF Cybercity, Gurgaon. PAN: AABCM2359J (Appellant) (Respondent) Assessee by : Shri Harpreet Singh Ajmani, Adv.& Shri Nitin Narang, CA Revenue by : Shri Kumar Padmapani Bora, Sr.DR Date of Hearing : 17.11.2021 Date of Pronouncement : 29.11.2021 ORDER PER R.K. PANDA, AM: The above two…

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

ITA 706/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2021AY 2016-17

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Surendra Pal

Section 143(3)Section 144BSection 144CSection 144C(13)Section 145Section 1lSection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “I–1”: NEW DELHI] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 706/Del/2021 (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Vs. Nelson Mandela Road, e-Assessment Centre, Vasant Kunj, Phase – II, New Delhi – 110 070. Delhi. PAN: AAACH0812J AND STAY APP. No. 127/Del/2021. [ in ITA. No. 706/Del/2021 ] (Assessment Year : 2016-17) M/s. Hero Moto Corp. Ltd., National The Grand Plaza, Plot No. 2, Nelson Mandela Road, Vs. e-Assessment Centre, Vasant…

DY CIT CC 6 (1), MUMBAI vs. M/S VVF LTD., MUMBAI

Appeal is Allowed

ITA 6908/MUM/2019[2016-17]Status: DisposedITAT Mumbai09 Aug 2021AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No. 6908/Mum/2019 (धििाारण वर्ा / Assessment Year: 2016-17) Dcit Cc – 6(1) M/S Vvf Ltd. R. No. 1905, 19Th Floor बिाम/ Plot No. 109, Opp. Sion(E), Air India Building, Nariman Point Mumbai-400 022 Vs. Mumbai-400 021 स्थायीलेखा िं./ जीआइआर िं./ Pan/Gir No. Aaacv-3847-R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Revenue By : Ms. Usha Gaikwad, Ld. Sr. Dr Assessee By : Shri Madhur Aggarwal, Ld. Ar ुनवाई की तारीख/ : 09/08/2021 Date Of Hearing घोषणा की तारीख / : 09/08/2021 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016-17 Arises Out Of The Order Of Learned Commissioner Of Income-Tax (Appeals)-54, Mumbai [Cit(A)], Dated 23/08/2019 In The Matter Of Assessment Framed By Learned Assessing Officer (Ao) U/S 143(3) On 27/12/2018. The Revenue Is Aggrieved By The Fact The Addition Of Rs.250 Lacs U/S 36(1)(Ii) Made By Ld. Ao While Framing The Assessment Order Has Been Deleted In The Impugned Order.

For Appellant: Shri Madhur Aggarwal, Ld. ARFor Respondent: Ms. Usha Gaikwad, Ld. Sr. DR

Section 114Section 143(3)Section 36(1)(ii)

…1 आयकर अपीलीय अधिकरण “एफ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI माननीय श्री महावीर स िंह, उपाध्यक्ष एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा दस्य के मक्ष। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील िं./ I.T.A. No. 6908/Mum/2019 (धििाारण वर्ा / Assessment Year: 2016-17) DCIT CC – 6(1) M/s VVF Ltd. R. No. 1905, 19th floor बिाम/ Plot No. 109, Opp. Sion(E), Air India Building, Nariman Point Mumbai-400 022 Vs. Mumbai-400 021 स्थायीलेखा िं./ जीआइआर िं./ PAN/GIR No. AAACV-3847-R (अपीलाथी/Appel…

HEIDELBERG CEMENT INDIA LTD.,,GURGAON vs. DCIT, GURGAON

The appeal of the assessee stands partly allowed

ITA 939/DEL/2017[2012-13]Status: DisposedITAT Delhi07 Jul 2021AY 2012-13

For Appellant: “1. The Ld. AO/ Hon’ble DRP has erred on the facts

Section 143(3)Section 271Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.939/Del/2017 (ASSESSMENT YEAR 2012-13) Heidelberg Cement India Dy.CIT, Limited Circle-2, 9th Floor, Tower-C, Vs. Gurgaon Infinity Tower, DLF Cybercity, Gurgaon PAN–AABCM 2359J (Appellant) (Respondent) Appellant By Sh. Harpreet Singh Ajmani, Adv. Sh. N. Narang, CA Respondent by Ms. Sunita Singh, CIT-DR Date of Hearing 07.07.2021 Date of Pronouncement 07.07.2021 ORDER PER ANIL CHATURVEDI, AM: This appeal is p…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI (Through Video Conferencing) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2015-16 Hero Motocorp Ltd. Vs. ACIT 34, Community Centre, Circle-11(1) Basant Lok, Vasant Vihar, New Delhi. New Delhi. PAN - AAACH0812J Assessee by Shri Ajay Vohra, Sr. Adv. Shri Gaurav Jain, Adv. Ms. Monisha Sharma, Adv. Revenue by Shri Surenderpal, CIT DR Date of Hearing 15.01.2021 Date of Pronouncement 13.04.2021 ORDER PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: This appeal is filed against the assessment orde…

HEIDELBERG CEMENT INDIA LTD.,GURGAON vs. DCIT, GURGAON

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

ITA 2054/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Heidelberg Cement India Ltd., Vs Dcit, 9Th Floor, Tower-C, Circle-2, 3Rd Floor, Infinity Towers, Dlf Cyber City, Vanijya Nikunj, Gurgaon. Hsiidc Building, Udyog Vihar, Ph. V, Pan: Aabcm2359J Near Shankar Chowk, Nh-8, Gurgaon. (Appellant) (Respondent) Assessee By : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue By : Ms Ashima Neb, Sr. Dr Date Of Hearing : 28.08.2019 Date Of Pronouncement : 31.10.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St February, 2016 Of The Cit(A)-1, Gurgaon, Relating To Assessment Year 2011-12. 2. Grounds Of Appeal No. 1 & 1.1 Raised By The Read As Under:- “1. The Ld. Cit(A) Has Erred On Facts & In Law, In Confirming The Disallowance Made By The Ld. Ao, Amounting To Inr 87,12,690/-, On Account Of Additional Depreciation Claimed By The Appellant On New Plant & Machinery In Accordance With The Provisions Of Section 32(I)(Iia) Of The Act. 1.1 The Ld. Cit(A) / Ld. Ao Erred On Facts & In Law, In Considering Only The Nomenclature Of The Assets To Hold The Disallowance, Without Appreciating The Detailed Nature & Use Of The Assets.”

For Appellant: Shri Deepak Chopra, Advocate &For Respondent: Ms Ashima Neb, Sr. DR

Section 32Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Heidelberg Cement India Ltd., Vs DCIT, 9th Floor, Tower-C, Circle-2, 3rd Floor, Infinity Towers, DLF Cyber City, Vanijya Nikunj, Gurgaon. HSIIDC Building, Udyog Vihar, Ph. V, PAN: AABCM2359J Near Shankar Chowk, NH-8, Gurgaon. (Appellant) (Respondent) Assessee by : Shri Deepak Chopra, Advocate & Sh. Harpreet Singh Ajmani, Advocate Revenue by : Ms Ashima Neb, Sr. DR Date of Hearing : 28.08.2019 Date of Pronouncement : 31.10.2019 ORDER PER R.K.…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1351/DEL/2018[2009-10]Status: DisposedITAT Delhi23 Apr 2019AY 2009-10

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

For Appellant: Amount of Proposed international

Section 115JSection 143(3)Section 144C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 1351/DEL/2018 (A.Y 2009-10) M/s Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Assesssee by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Adv Respondent by Sh. Sanjay. I. Bara, CIT-DR & Sh. B. Ramanjaneyula, Sr. DR Date of Hearing 25.01.2019 Date of Pronouncement 23.04.2019 ORDER PER SUCHITRA KAMBLE, JM…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 467/DEL/2014[2009-10]Status: DisposedITAT Delhi17 Oct 2018AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 467/Del/2014 (A.Y 2009-10)

Section 143(3)Section 144CSection 144C(5)Section 43Section 43B

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 467/DEL/2014 (A.Y 2009-10) Maruti Suzuki India Ltd. Vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6 Vasank Kunj New Delhi New Delhi AAACM0829Q (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv., Sh. Rohit Jain, Adv., Ms. Tejasvi Adv Respondent by Shr. G. C. Srivastava, Adv, Sh. Sanjay Kr. Dass, DR. Date of Hearing 27.07.2018 Date of Pronouncement 17.10.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee for Assessment Year 2009-10 against the ord…

HERO MOTOCORP LTD.,,NEW DELHI vs. ADDL.CIT, RANGE-11, NEW DELHI

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purposes

ITA 6021/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri K.N. Charry

Section 143(3)Section 144CSection 144C(5)Section 14ASection 35DSection 43BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARRY, JUDICIAL MEMBER ITA No.-6021/Del/2012 (Assessment Year: 2008-09) Maruti Suzuki India Ltd. vs Addl. CIT Plot No. 1, Nelson Mandela Road, Range-6, Vasant Kunj, New Delhi. C.R. Building, PAN-AAACM0829Q New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Ajay Vohra Revenue by Sh. Aprender Kumar Date of Hearing 21.08.2017 Date of Pronouncement 09.11.2017 ORDER PER SHRI K.N. CHARY, JUDICIAL MEMBER This is an appeal challenging the order dated 29.10.2012 passed by the Assessing Officer u/…

M/S HERO HONDA MOTORS LTD,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2148/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Feb 2017AY 2004-05

Bench: Sh C.M.Garg & Shri Prashant Maharishihero Honda Motors Ltd, Dcit, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi Pan:Aaacg0812J (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. AK Saroha, CIT DR

Section 143(3)Section 195Section 263Section 32Section 37(1)Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SH C.M.GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero Honda Motors Ltd, DCIT, 34, Basant Lok, Vasant Vihar, Circle-12(1), Vs. New Delhi New Delhi PAN:AAACG0812J (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Adv Sh. Gaurav Jain, Adv Ms. Bhavita Kumar, Adv Revenue by: Sh. AK Saroha, CIT DR Date of Hearing 03/11/2016 Date of pronouncement 02/02/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of LD CIT, New Delhi passed u/s 263 of the Income Tax Act, 1961 d…

ITO, NEW DELHI vs. M/S. MODI APOLLO INTERNATIONAL GROUP PVT. LTD., NEW DELHI

In the result, both the appeals of the Revenue for A

ITA 223/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2016AY 2007-08

Bench: : Shri L.P. Sahu & Smt. Beena Pillai

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Shri Rajesh Kumar, Sr. DR

Section 143(1)Section 195Section 35ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI L.P. SAHU, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 223/Del./2011 & 5396/Del./2013 Asstt. Years : 2007-08 & 2009-10 Income-tax Officer, vs. Modi Apollo International Group Pvt. Ltd., Ward 5(4), New Delhi 24A, Ring Road, Lajpat Nagar, New Delhi. (PAN : AACCM 9568 J) ITA No. 294/Del./2011 Asstt. Year : 2007-08 Modi Apollo International Group Pvt. Ltd., vs. Income-tax Officer, 24A, Ring Road, Lajpat Nagar, New Delhi. Ward 5(4), New Delhi (Appellant) (Respondent) Revenue by : Shri Rajesh Kumar, Sr. DR Assessee b…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―I-2‖: NEW DELHI BEFORE SH. I. C. SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Hero MotoCorp Limited, JCIT, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi PAN: AAACH0812J (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) DCIT, M/s. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Page 2 of 484 New Delhi Vs. Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) M/s. Hero Moto Corp. D…

DCIT, GURGAON vs. M/S. MITSUBISHI ELECTRIC AUTOMOTIVE INDIA PVT. LTD., GURGAON

In the result, the appeals of the Revenue are dismissed

ITA 5884/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Oct 2016AY 2009-10

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

For Appellant: Shri Piyush Jain, CIT-DRFor Respondent: Ms. Bhavita Kumar, Advocate

Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘E’: NEW DELHI BENCH ‘ : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND , JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER ITA Nos.126…

DCIT, GURGAON vs. M/S. MITSUBISHI ELECTRIC AUTOMOTIVE INDIA PVT. LTD., GURGAON

In the result, the appeals of the Revenue are dismissed

ITA 1267/DEL/2014[2008-09]Status: DisposedITAT Delhi19 Oct 2016AY 2008-09

For Appellant: Shri Piyush Jain, CIT-DRFor Respondent: Ms. Bhavita Kumar, Advocate

Section 148

ACIT, NEW DELHI vs. M/S. BAXTER (INDIA) PVT. LTD., HARYANA

Appeal is allowed

ITA 5323/DEL/2012[2008-09]Status: DisposedITAT Delhi21 Jul 2016AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 5323 & 2798/Del/2012 (Assessment Years: 2008-09 & 2007-08) ACIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F & DCIT vs Baxter (India) Pvt. Ltd. Circle 2(1), Room No. 398D, Plot No. 183, Sector 5, C.R. Building, IMT Manesar, New Delhi. Haryana. AAACB3906F Cross Objection No. 399/Del/2010 (In ITA No. 4785/Del/2010) (Assessment Year: 2004-05) Baxter (India…

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