CIT v. M/s PVP Ventures Ltd.

104 Taxmann.com 26High Court2019#3641 most cited

What is CIT v. M/s PVP Ventures Ltd. authority for?

Expenditure incurred on allotment of shares to employees as part of an Employee Stock Option Plan (ESOP) is allowable as revenue expenditure. The discount on shares granted to employees under an ESOP is considered a perquisite and taxed accordingly.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. M/s PVP Ventures Ltd. · 104 Taxmann.com 26 · Delhi High Court · ESOP · employee stock option plan · revenue expenditure · perquisite · employee cost · allowable deduction

Sections most often in play

Section 1961Section 1963Section 143(3)Section 143(3) of the Income Tax ActSection 14A of the Income Tax ActSection 37(1)Section 14ASection 199

Issues it is cited on

section 8dsection 2(15a)section 17(2)(iiia)section 148(2)ddtforeign tax creditsection 17(2)section 199dividend distribution taxsection 14a(2)section 92ca(1)section 90

Judgments citing CIT v. M/s PVP Ventures Ltd.

JUNIPER NETWORKS INDIA PRIVATE LIMITED ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, MUMBAI

In the result, appeal of the assessee is allowed

ITA 2042/MUM/2024[2017-18]Status: DisposedITAT Mumbai09 May 2025AY 2017-18

Bench: Sandeep Singh Karhail & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Vijay Mehta, Ms. Forum GudhkaFor Respondent: Ms. Neena Jeph, CIT DR
Section 142(1)Section 143(3)Section 263Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SANDEEP SINGH KARHAIL, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Juniper Networks India Principal Commissioner of Private Limited Income Tax, Unit 103, Platina, 1st Floor, Central Circle-1, Mumbai Plot No. C 59, G Block, Bandra Kurla Complex Road, Vs. Bandra (East), Mumbai – 400051. (PAN: AAACJ8542K) (Appellant) (Respondent) Present for: Assessee : Shri Vijay Mehta, Ms. Forum Gudhka Mr. Harsh Bafna, CAs Revenue : Ms. Neena Jeph, CIT DR Date of Hearing : 11.02.2025 Date of Pronouncement : 09.05.2025 O R D…

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.…

ADDI. CIT SPECIAL RANGE- 7, NEW DELHI vs. OXIGEN SERVICES INDIA PVT. LTD., NEW DELHI

In the result, appeal by the revenue is dismissed

ITA 8461/DEL/2019[2016-17]Status: HeardITAT Delhi13 Jun 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.8461/िद"ी/2019 (िन.व. 2016-17) Additional Commissioner Of Income-Tax, Special Range-7, Room No. 211, C.R Building, New Delhi 110002 ...... अपीलाथ"/Appellant बनाम Vs. M/S Oxigen Services India Pvt. Ltd., G-4, C-Block, Community Centre, Naraina Vihar, New Delhi 110028 ..... "ितवादी/Respondent Pan: Aabci-1405-K

For Appellant: Shri Bhopal Singh, Sr. DRFor Respondent: Shri Praveen Kumar, CA
Section 37

…आयकर अपीलीय अिधकरण िद"ी पीठ “ई”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.8461/िद"ी/2019 (िन.व. 2016-17) Additional Commissioner of Income-Tax, Special Range-7, Room No. 211, C.R Building, New Delhi 110002 ...... अपीलाथ"/Appellant बनाम Vs. M/s Oxigen Services India Pvt. Ltd., G-4, C-Block, Community Centre, Naraina Vihar, New Delhi 110028 ..... "ितवादी/Respondent PAN: AABCI-1405-K अपीलाथ" "ारा/ Appellant by : Shri Bhopal Singh, Sr. DR "…

MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED ,BENGALURU vs. DCIT CIRCLE 4(1)(1), BMTC BUILDING, KORAMANGALA

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

ITA 817/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19

For Appellant: Shri Sumeet Khurana, CAFor Respondent: Shri Biju M.K., CIT-DR
Section 143(2)Section 143(3)Section 25oSection 270ASection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Microchip Technology (India) Pvt. Ltd., The Deputy No. 149B EPIP Industrial Commissioner of Area, Income Tax, First Phase Whitefield, Circle – 4(1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AABCM9868J APPELLANT RESPONDENT Assessee by : Shri Sumeet Khurana, CA Revenue by : Shri Biju M.K., CIT-DR Date of Hearing : 18-04-2024 Date of Pronouncement : 16-05-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order d…

INDIABULLAS HOUSING FINANCE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE-6(4), MUMBAI

ITA 821/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Dec 2023AY 2018-2019
For Appellant: Shri K. Gopal &For Respondent: Shri Rakesh Garg
Section 143(1)Section 143(3)Section 14ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 822/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Indiabulls Housing Finance Limited, 5th Floor, Building No. 27, K G Marg, Connaught Place, New Delhi - 110001 [PAN: AABCI3612A] …………… Appellant Deputy Commissioner of Income Tax, Circle 6(4), Mumbai, Vs Room No. 1925, 19th Floor, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent & ITA No. 1033/MUM/2023 (Assessment Year: 2018-19) (Assessment Year: 2019-20) Deputy Commissioner of Income Tax…

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…

CONCENTRIX SERVICES INDIA PRIVATE LIMITED (FORMERLY KNOWN AS MINACS PRIVATE LIMITED, MINACS LIMITED & ADITY BIRLA MINACS WORLDWIDE LIMITED ),MUMBAI vs. JOINT COMMISSIONER OF IT (OSD)10(2)(2)ASSISTANT COMMISSIONER OF INCOME TAX-9(2)(2), MUMBAI

ITA 5764/MUM/2017[2012-13]Status: DisposedITAT Mumbai18 Oct 2023AY 2012-13
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 5260/MUM/2017 ITA No. 5764/MUM/2017 (Assessment Year: 2011-12) (Assessment Year: 2012-13) Concentrix Services India Private Limited, [Formerly known as Minacs Private Limited, Minacs Limited & Aditya Birla Minacs Wordlwide Limited] 8th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (East), Mumbai - 400072 …………… Appellant [PAN: AAACT1567A] Vs Deputy Commissioner of Income Tax, 10(2)(2), Mumbai, C-10, 7th Floor, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East…

CONCENTRIX SERVICES INDIA PRIVATE LIMITED (FORMERLY KNOWN AS MINACS PRIVATE LIMITED, MINACS LIMITED & ADITY BIRLA MINACS WORLDWIDE LIMITED ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX-10(2)(2), MUMBAI

ITA 5260/MUM/2017[2011-12]Status: DisposedITAT Mumbai18 Oct 2023AY 2011-12
For Appellant: Shri Yogesh TharFor Respondent: Shri Ajit Pal Singh Daia
Section 143(3)Section 144C(3)Section 92(1)Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 5260/MUM/2017 ITA No. 5764/MUM/2017 (Assessment Year: 2011-12) (Assessment Year: 2012-13) Concentrix Services India Private Limited, [Formerly known as Minacs Private Limited, Minacs Limited & Aditya Birla Minacs Wordlwide Limited] 8th Floor, Symphony IT Park, Chandivali Farm Road, Andheri (East), Mumbai - 400072 …………… Appellant [PAN: AAACT1567A] Vs Deputy Commissioner of Income Tax, 10(2)(2), Mumbai, C-10, 7th Floor, Pratyakshakar Bhavan, Bandra Kurla Complex, Bandra (East…

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.…

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CIT v. M/s PVP Ventures Ltd. (104 Taxmann.com 26) — Cited in 32 Judgments | BharatTax