Commissioner of Income Tax v. Roca Bathroom Products (P) ltd.

Voith Paper Fabrics India Limited, Faridabad vs. Assessment Unit, Income Tax Department (Jao- DCIT, Circle 1, Faridabad)

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5351/दिल्ली/2024(नि.व. 2021-22)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.5351/दिल्ली/2024(नि.व. 2021-22) ITA No. 5351/Del/2024(A.Y 2021-22) Voith Paper Fabrics India Ltd., 113/114-A, Sector 24, Faridabad, Haryana 121005 PAN: AABCP-0441-Q ...... अपीलार्थी/Appellant बनाम Vs. Assessment Unit, Income Tax Department [JAO- DCIT, Circle-1, Faridabad], Faridabad, Haryana 121001 प्रतिवादी/Respondent IQR Analytics P. Ltd., आअसं.5…

Coca-Cola India Inc. - India Branch Office, Gurugram, Haryana vs. Assistant Or Deputy Commissioner of Income Tax, International Taxation, Gurugram, Haryana

In the result, all six appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.5223/Del/2010 िनधा"रणवष"/Assessment Year: 2004-05 बनाम Coca Cola India Inc., Ddit Enkay Tower, Udyog Vihar, Vs. International Taxation, Phase-V, Gurgaon. Circle 3(2), New Delhi. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.5031/Del/2018 िनधा"रणवष"/Assessment Year: 2014-15 बनाम Coca Cola India Inc., Dcit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.431/Del/2021 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.503/Del/2022 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Coca Cola India Inc., Acit India Branch Office, Vs. International Taxation, 17Th Floor, One Horizon Centre, Circle, Gurgaon. Dlf Golf Course Road, Dlf Phase-V, Sector-43, Gurgaon, Haryana. Pan No.Aaacc2638K अपीलाथ" Appellant ""यथ"/Respondent

…f section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned COCA COLA INDIA INC. order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: - 1. AY 2…

Coca-Cola India Inc- India Branch Office, Gurgaon, Haryana vs. Assistant Or Deputy Commissioner of Income Tax, International Taxation, Gurgaon

…ering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned 2 order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: - 1. AY 2004-…

Airbnb Payments India Private Limited, Gurugram, Haryana vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

In the result, the appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

…, 1961 ('Act' for short). The Ld. Assessee’s Representative relying on Airbnb Payments India Private Limited vs. DCIT the ratio laid down by the Hon'ble High Court of Madras in the case of Commissioner of Income-tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 ITR 537 (Madras) and also plethora of orders passed by the Co-ordinate Bench of the Tribunal, Hyderabad Bench sought for allowing the Ground No. 2 of the Assessee. 3. Per contra, the Ld. Department's Representative submitted that the issue of limitation arising from the interplay between Section 144C and Section 153 of the Act is presently unsettled and…

Sopra Banking Software Solutions India Private Limited, Shivaji Nagar, Pune vs. Deputy Commissioner of Income Tax, Noida

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1441/दिल्ली/2017(नि.व. 2012-13) ITA No. 1441/Del/2017(A.Y 2012-13) Denso India P. Ltd., (Earlier Known as Denso India Ltd.) B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ...... अपीलार्थी/Appellant बनाम Vs. Joint Commissioner of Income Tax, Special Range-3, New Delhi प्रतिवादी…

Bt India Private Ltd., Delhi vs. ACIT Circle 4(2), Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, challenging the limitation raised by the asses…

Coca-Cola India Inc., Haryana vs. ACIT, Int.Taxation Circle Gurgoan, Gurgaon

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as "the Act"). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: - 1. AY 2004-…

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, raised by the assessee challenging the limita…

Honda India Power Products Ltd, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, all two appeals are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.2139 & 2140/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Honda India Power Products Ltd. Acit, 409, Dlf Tower B, Vs. Circle-10(1), C.R. Building, Jasola Commercial Complex, I.P. Estate, New Delhi. New Delhi. Pan No.Aaach8464L अपीलाथ" Appellant ""यथ"/Respondent

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, raised by the assessee challenging the limita…

Bt India Private Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, all two appeals of the assessee are allowed

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.533 & 1701/Del/2022 िनधा"रणवष"/Assessment Years: 2017-18 & 2018-19 बनाम Bt India Private Limited, Acit, 11Th Floor, Eros Corporate Tower, Vs. Circle-4(2), C.R. Building, Opp. International Trade Tower, Delhi. Nehru Place, Delhi. Pan No.Aabcc4785E अपीलाथ" Appellant ""यथ"/Respondent

…idering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, challenging the limitation raised by the asses…

Research Now India Private Limited, New Delhi vs. ACIT, Circle-19(1), New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1441/दिल्ली/2017(नि.व. 2012-13) ITA No. 1441/Del/2017(A.Y 2012-13) Denso India P. Ltd., (Earlier Known as Denso India Ltd.) B-1/D-4, Ground Floor, Mohan Co-operative Industrial Estate, Mathura Road, Badarpur, New Delhi 110044 PAN: AAACD-4255-F ....... अपीलार्थी/Appellant बनाम Vs. Joint Commissioner of Income Tax, Special Range-3, New Delhi ...... प…

Jindal Steel & Power Ltd., New Delhi vs. National Faceless Centre, New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Jindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) 12, Jindal Centre, Bhikaji Cama Place, Del…

Coca-Cola India Inc. India Branch Office, Gurgaon vs. ACIT, International Taxation, Circle, Gurgaon

…ering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961 (hereafter as “the Act”). This challenge to the validity of the impugned 2 order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only.The specific grounds raised by the assessee are as under: - 1. AY 2004-…

Honda Cars India Ltd., Greater Noida vs. JCIT, Circle-10(1), New Delhi

Bench: Shrivikas Awasthy & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.6120/Del/2024 निर्धारणवर्ष/Assessment Year: 2021-22 Haskoningdhv Consulting Private Limited Office No.204, 2Nd Floor, Rs Tower, Plot No. B 358A, New Ashok Nagar No.1267, Vasundhara Enclave, East Delhi. Pan No.Aaacm8966G अपीलार्थी Appellant Vs. बनाम Acit, Circle-10(1), Room No.389 A, 3Rd Floor, C.R. Building, Delhi. प्रत्यर्थी/Respondent Assessee By Shri Harpreet Singh Ajmani, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr आ.अ.सं/.I.T.A No.3386/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant बनाम Vs. Dcit, Circle 13(1), C.R. Building, New Delhi. प्रत्यर्थी/Respondent आ.अ.सं/.I.T.A No.4017/Del/2019 निर्धारणवर्ष/Assessment Year: 2012-13 बनाम Dcit, Circle 13(1), C.R. Building, New Delhi. Vs. Jas Forwarding Worldwide Pvt. Ltd., Plot No.64, 3Rd Floor, Sector-44, Gurgaon, Haryana. Pan No.Aabcj5564A अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee By Ms. Ananya Kapoor, Advocate Revenue By Shri Dharm Veer Singh, Cit Dr

…these appeals involve the issue of limitation, hence, they are being disposed of through a single order. 1.1 The challenge to the validity of the impugned order arises from the case of Commissioner of Income Tax vs. Roca Bathroom Products (P) ltd. reported in 445 ITR 537 (Mad.), Sections 144C and 153 are mutually inclusive and not mutually exclusive as both contain provisions relating to section 92CA and are interdependent and overlapping and hence, period of limitation prescribed under section 153(2A) or 153(3) of the Act are applicable only. The specific grounds, challenging the limitation raised by the assesse…

Jindal Steel & Power Ltd., Hisar vs. DCIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthijindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Jindal Steel & Power Ltd., आअसं.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) 12, Jindal Centre, Bhikaji Cama Place, Del…

Jindal Steel & Power Ltd., Hisar vs. DCIT, Circle- 1(1), Gurugram

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1417/दिल्ली/2016(नि.व. 2011-12)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.1417/दिल्ली/2016(नि.व. 2011-12) ITA No. 1417/Del/2016(A.Y 2011-12) आअसं.6674/दिल्ली/2017(नि.व. 2012-13) ITA No. 6674/Del/2017(A.Y 2012-13) आअसं.9836/दिल्ली/2019(नि.व. 2015-16) ITA No. 9836/Del/2019(A.Y 2015-16) आअसं.628/दिल्ली/2021(नि.व. 2016-17) ITA No. 628/Del/2021(A.Y 2016-17) Jindal Steel & Power Ltd., 12, Jindal Centre, Bhikaji Cama Place, Del…

ACIT Circle-26(2), New Delhi vs. V E Commercial Vehicles Ltd., New Delhi

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 To 2014-15)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "आई", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री संजय अवस्थी, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं. 134, 7106 & 7107/दिल्ली/2019 (नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 PAN: AABCE-9378-F ....... अपीलार्थी/Appellant बनाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi (Earlier…

ACIT, Spl Rnage-9, New Delhi vs. Ve Commercial Vehicles Ltd., New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AABCE-9378-F बिाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi ..... प्रन…

V E Commercial Vehicles Ltd., New Delhi vs. Addi. CIT, Special Range-9, New Delhi

Appeals of the assessee are allowed and appeals of the Revenue

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthi

…arene aithete aiftepxur St faore siaell, ate was ud St doa aaell, arr Wael & TAa IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER 3113TH.134, 7106 & 7107/fereh/2019(fav.a. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 34 Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 PAN: AABCE-9378-Fo arfreneff/Appellant ITA Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi (Earlier assessed by ACIT, Circle 26(1), New Delhi)…

V E Commercial Vehicles Ltd., New Delhi vs. Addi. CIT, Special Range-9, New Delhi

In the result, appeals of the assessee are allowed and appeals of the Revenue are dismissed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 To 2014-15)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.134, 7106 & 7107/धिल्ली/2019(नि.व. 2012-13 to 2014-15) ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15) VE Commercial Vehicles Ltd., 3rd Floor, Select City Walk, A-3, District Centre, Saket, New Delhi 110017 ...... अपीलार्थी/Appellant PAN: AABCE-9378-F बिाम Vs. Additional Commissioner of Income Tax, Special Range -9, New Delhi ..... प्रन…