DCIT v. Kalpataru Power Transmission Ltd.

SRF LIMITED,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the appeal being ITA No

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

SRF LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal being ITA No

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareek

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘H’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No.4539/Del/2017 (Assessment Year: 2013-14) SRF Limited, vs. ACIT, Circle 1, C – 8, Commercial Complex, LTU, New Delhi. Safdarjang Development Area, New Delhi – 110 016. (PAN : AAACS0206P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pradeep Dinodia, CA Shri Ravi Kumar, CAR Shri Shubham, CA REVENUE BY : Shri S.K. Jadhav, CIT DR Date of Hearing : 15.10.2025 Date of Order : 12.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. These appeals are fi…

DCM SHRIRAM INDUSTRIES LIMITED,NEW DELHI vs. ACIT, CIRCLE-7(1), DELHI

In the result, the appeals are partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

DCM SHRIRAM INDUSTRIES LTD,NEW DELHI vs. ADDI. CIT NATIONAL E - ASSESMENT CENTRE, NEW DELHI

In the result, the appeals are partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

DCM SHRIRAM INDUSTRIES LTD,NEW DELHI vs. ADDI. CIT SPECIAL RANGE-3, NEW DELHI

In the result, the appeals are partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 With Assessment Year 2016-17 With Assessment Year 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 With Assessment year 2016-17 With Assessment year 2015-16 DCM Shriram Industries Vs. ACIT, Ltd., Circle -7(1), 6th Floor, Kanchenjunga Delhi Building, 18 Barakhamba Road, New Delhi PAN :AAACD0204C (Appellant) (Respondent) Appellant by Sh. Pradeep Dinodia, CA Sh. Ravi Kumar, CA Respondent by Sh. Mahesh Shah, CIT(DR) Sh. Sanjay Kumar, Sr. DR Date of hearing 17.02.2023 Date of pronouncement 15.03.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appea…

SRF LTD.,,GURGAON vs. ADDL CIT, NEW DELHI

In the result, this ground of the assessee is allowed for statistical purposes

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ussrf Limited Vs. Acit Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, Ltu, New Delhi Gurgaon – 122 003 Pan No. Aaacs 0206 P (Appellant) (Respondent) Assessee By Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue By Shri Mahesh Shah, Cit (Dr) Shri Rajesh Kumar, Cit (Dr) Date Of Hearing: 10/01/2023 Date Of Pronouncement: 23/02/2023 Order Per Anil Chaturvedi, Am: The Present Appeal Is Filed By The Assessee Directed Against The Order Dated 27.09.2016 Of The Commissioner Of Income Tax (Appeals)-44, New Delhi [For Short, Cit(A)] Under Section 143(3) R.W.S 144C Of The Income Tax Act, 1961 [For Short, 'The Act'] For Assessment Year 2009-10. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER SRF Limited Vs. ACIT Unitech Crest, Greenwood Range – 9, City Block – C, Sector – 45, LTU, New Delhi Gurgaon – 122 003 PAN No. AAACS 0206 P (APPELLANT) (RESPONDENT) Assessee by Shri Pradeep Dinodia, Shri R. K. Kapoor C.A. Shri Ravi Kumar Revenue by Shri Mahesh Shah, CIT (DR) Shri Rajesh Kumar, CIT (DR) Date of hearing: 10/01/2023 Date of Pronouncement: 23/02/2023 ORDER PER ANIL CHATURVEDI, AM: The present appeal is filed by the assessee directed against the order…

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaita No.5892/Del/2019, A.Y. 2008-09

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5892/Del/2019, A.Y. 2008-09 M/s. SRF Limited, Vs. ACIT, C-8, Commercial Complex, Circle-1, LTU, Safdarjung Development Area, New Delhi New Delhi-110016 Assessee by Shri Pradeep Dinodia, Sh. Ravi Kumar, & Sh. Harish Dhamija, CA Revenue by Shri H.K.Choudhary, CIT- DR Date of hearing: 19.01.2023 Date of Pronouncement: 23.01.2023 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 26.03.2013 in Appeal No. 444/11-12…

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE- 1, LTU, NEW DELHI

Appeals are allowed

Bench: The Hearing Of The Appeal.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH‘G’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SRF Limited, Asst.CIT, LTU,Unit No.236 & 237, Circle-1, Second Floor,Delhi-17 Vs. LTU, New Delhi. DLF Galleria, Mayur Palace, Mayur Vihar Phase-1 Extention, Delhi-110 091. PAN-AAACS 0206P (Appellant) (Respondent) Appellant By Sh. Pradeep Dinodia, CA Respondent by Sh. Anil Kumar Sharma, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 07.02.2022 ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the as…

M/S. LUCKY EXPORTS,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2008-09 Lucky Exports, Vs Dcit, Ug-28, Som Dutt Chambers-Ii, Circle-24(1), 9, Bhikaji Cama Place, New Delhi. New Delhi. Pan: Aaafl1147P (Appellant) (Respondent) Assessee By : Shri Naveen N.D. Gupta, Ca Revenue By : Shri Saras Kumar, Sr. Dr Date Of Hearing : 20.08.2020 Date Of Pronouncement : 28.09.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.11.2013 Of The Cit(A)-28, New Delhi Relating To Assessment Year 2008-09. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm & Is Engaged In The Business As Merchant Exporter. It Filed Its Return Of Income On 27Th September, 2008 Declaring The Total Income At Rs.2,96,21,168/-. During The Course Of Assessment Proceedings, The Ao Observed From The Profit & Loss Account That The Assessee Has Claimed A Sum Of Rs.1,61,35,879/- Under The Head ‘Write Off/Bad Debt.’ He, Therefore, Asked The Assessee To Explain & Justify The Advances /Bad Debt Written Off In Respect Of 22 Parties. He Asked The Assessee To File Partywise Explanation & Justification Of Bad Debt/Advances Written Off & To Produce The Copy Of Account & Names Of Such Parties For The Last Three Years. He Also Asked The Assessee To File: (A) Copy Of Bank Statement When Payment Of Advances Written Off Were Made; (B) Complete Name, Address, Pan & Contact Details Of The Parties Including Current Address, If Any; & (C) Copy Of Correspondence Made In Connection With Recovery Of Loan/Advances Written Off.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2008-09 Lucky Exports, Vs DCIT, UG-28, Som Dutt Chambers-II, Circle-24(1), 9, Bhikaji Cama Place, New Delhi. New Delhi. PAN: AAAFL1147P (Appellant) (Respondent) Assessee by : Shri Naveen N.D. Gupta, CA Revenue by : Shri Saras Kumar, Sr. DR Date of Hearing : 20.08.2020 Date of Pronouncement : 28.09.2020 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 21.11.2013 of the CIT(A)-28, New Delhi relating to ass…