DIT (E) v. Apparel Export Promotion Council

245 ITR 492High Court2000#486 most cited

What is DIT (E) v. Apparel Export Promotion Council authority for?

The rule of consistency applies when facts or legal positions remain unchanged in earlier assessment years, preventing the Revenue from adopting a divergent stance in subsequent years without new material. This ensures stability and predictability in tax assessments.

193

judgments rely on this decision, according to BharatTax’s citation analysis of 366,464 Indian tax judgments — from 2007 to 2026.

Also referred to as

DIT (E) v. Apparel Export Promotion Council · 245 ITR 492 · rule of consistency · revenue divergent position · identical facts · previous assessment years · consistency principle · assessment procedure

Sections most often in play

Section 143(3)Section 37(1)Section 147Section 271(1)(c)Section 35ABBSection 10(14)(i)Section 10(5)Section 133(6)

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utilitysection 12a(a)section 13(2)section 11(4a)related party transactionrule of consistencyfar analysissection 13(3)section 13(1)(c)section 92ca(1)

Judgments citing DIT (E) v. Apparel Export Promotion Council

Bridge & Building Construction Co. Pvt. Ltd., Kolkata vs. ITO, Ward - 10(1), Kolkata

ITA 2116/KOL/2018[2013-14]Status: DisposedITAT Kolkata22 Dec 2021AY 2013-14

Bench: Hon’Ble Shri A. T. Varkey, Jm & Shri Manish Borad, Am]

Section 143(2)Section 144

…taken by the Department in the preceding years should not be disturbed as held in following case:- i. Arihant Builders v/s. ITAT (2005) 277 ITR 239 (MP) ii. ACIT v/s. Gendala Hazarilal& Co. (2003) 263 ITR 679 (MP) iii. CIT v/s. Neo Poly Pack Pvt. Ltd. (2000) 245 ITR 492 (Delhi) iv. Dhansiram Agarwalia v/s. CIT (1996) 217 ITR 4 (Gau) Bridge & Building Construction Co. P. Ltd. AYs: 2012-13 to 2014-15 v. CIT v/s. Shiv Sagar Estate (2002) 257 ITR 59 (SC) vi. UOI v/s. SatishPannalal Shah (2001) 249 ITR 221 (SC) vii. CIT v/s. Paul Brothers (1995) 216 ITR 548 (Bom. - Nag.) Looking to nature of business and accepted pa…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Vs. Bertrams Scotts Ltd. 31 Taxman 444 (Cal.); 25 Samsung Heavy Industries Co. Ltd. Vs. DIT (ITA. 01 of 2012); 26 Radhasoami Satsang Vs. CIT (1992) 193 ITR 321 (SC); 27 CIT Vs. Excel Industries Ltd. 358 ITR 295 (SC); 28 CIT Vs. Neo Poly Pack (P.) Ltd. (2000) 245 ITR 492; 29 CIT Vs. Arthur Anderson and Co. (2009) 318 ITR 229. 6. The Ld. DR submitted that the issue involved in the present case is that whether revenue earned on account of sale to Indian Customers is attributable to India for taxation or not? AO in this case attributed 50% of the sale revenue towards activities executed by Itochu India Pvt. Ltd. as…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…Vs. Bertrams Scotts Ltd. 31 Taxman 444 (Cal.); 25 Samsung Heavy Industries Co. Ltd. Vs. DIT (ITA. 01 of 2012); 26 Radhasoami Satsang Vs. CIT (1992) 193 ITR 321 (SC); 27 CIT Vs. Excel Industries Ltd. 358 ITR 295 (SC); 28 CIT Vs. Neo Poly Pack (P.) Ltd. (2000) 245 ITR 492; 29 CIT Vs. Arthur Anderson and Co. (2009) 318 ITR 229. 6. The Ld. DR submitted that the issue involved in the present case is that whether revenue earned on account of sale to Indian Customers is attributable to India for taxation or not? AO in this case attributed 50% of the sale revenue towards activities executed by Itochu India Pvt. Ltd. as…

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

…n to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year.” 7.18 This view has been followed by the Hon’ble Delhi High Court in the case of CIT vs. Neo Ploy Pack (P) Ltd. [2000] 245 ITR 492 and the Hon’ble Bombay High Court in the case of CIT vs. Gopal Purohit [2011] 336 ITR 287. 7.19 Further, the Hon’ble Supreme Court in the case of CIT vs. Realest Builders and Services Limited (2008) 307 ITR 202 held as: “In case where the department wants to tax an assessee on the ground of the liability arising in a particular year, it should al…

Dabur Invest Corp, New Delhi vs. JCIT, Range-46, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 8058/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Partially Through Video Conferencing) Dabur Invest Corp, The Joint Commissioner Of Vs. 4Th Floor, Punjabi Bhawan, 10, Income Tax , Rouse Avenue, New Delhi Range-46, Pan: Aaadfd2529G New Delhi (Appellant) (Respondent)

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri G. C. Srivastava, Adv
Section 143Section 4

…ifferent AOs and all of them accepted. Accordingly, the Revenue should not be allowed to change the stand when the facts remained the same. Such principle has also been accepted by the Jurisdictional High Court in the case of CIT vs. Neo Poly Pack (P) Ltd. in 245 ITR 492. (ii) In paragraph 9 of the submissions, some observation of the Hon‟ble Supreme Court in the case of Rameshwar Lal Sanwar Mal vs. CITin 122 ITR 1 has been reproduced. Page 64 of 155 It is submitted that this observation has been made by the Hon‟ble Supreme Court in the context of the issue before it. The issue before the Hon‟ble Supreme Court…

DCIT 8(1)(1), Mumbai vs. Royal Western Indua Turf Club Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3237/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Smt Mamta Bansal, CIT-DRFor Respondent: Shri Salis Kapoor
Section 143(1)Section 143(2)Section 143(3)

…ermissible. The learned Assessing Officer is bound by rule of consistency. The following cases support the case of the assessee: - i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) AT) (Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalai 249 ITR 219 (SC) ITA Nos. 3237 /Mum/2017 M/s. Royal Western India turf Club Ltd., Mumbai. viii Union of India vs Satish Pannalal…

DCIT, C-, 1 (E), Chandigarh vs. M/S Punjab Medical Foundation Charitable Trust, Jalandhar

In the result, appeal of the Revenue is dismissed

ITA 10/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh21 Dec 2020AY 2014-15

Bench: S/Shri N.K. Saini, Vice- & Rajpal Yadav, Vice-"नधा"रण वष"/ Asstt.Year: 2014-15 Dcit, Cir.1(Exemption) M/S.Punjab Medical Foundation Chandigarh. Vs. Charitable Trust 63-64, Waryam Nagar Cool Road, Jalandhar Pan : Aaatp 5171 B (Applicant) (Responent) : Shri Sudhir Sehal, Advocate Assessee By Revenue By : Shri Ashok K. Khana, Addl.Cit सुनवाई क" तार"ख/Date Of Hearing : 18/11/2020 घोषणा क" तार"ख /Date Of Pronouncement: 21/12/2020 आदेश/O R D E R

For Respondent: Shri Ashok K. Khana, Addl.CIT
Section 12ASection 13(1)(c)Section 143(2)Section 2(15)

…adha Soami Satsang v. CIT (1992) 193 ITR 321 (SC). There is no material change in the facts in all the previous years and the view taken for previous years would continue on the principle of consistency the assessee finds support from the decision reported in 245 ITR 492, 264 ITR 276. It is stated that exemption had been granted to the assessee u/s 11 from the A.Y. 1991-92 consistently for twenty six years. There is absolutely no change of circumstances and there was no occasion for a different approach to be taken for the assessment year in question when the activities have continued uninterruptedly since the ti…

Steria (India) Ltd., Noida vs. Addl. CIT, Spl. Range- 8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…stency. Reliance in this regard is placed on the following decisions: CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP…

M/S Steria Ndia Ltd., Noida vs. Addl CIT, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…stency. Reliance in this regard is placed on the following decisions: CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP…

Steria India Ltd., Noida vs. Addl.CIT, Speciaql Range-8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…stency. Reliance in this regard is placed on the following decisions: CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 - (Del) CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 - (Del.) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) – - SLP…

DCIT, New Delhi vs. M/S. Sindhu Trade Links Ltd., New Delhi

The appeals are partly allowed for statistical purpose

ITA 2652/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

…essment year and no such disallowance of interest has been made therein. Therefore, when there is no change in the facts of the present case, then no disallowance in the present assessment year can be made. The Ld. AR relied upon the decision of Neo Poly Pack 245 ITR 492 (Del. HC). 16. We have heard both the parties and perused all the relevant material available on record. The assessee company had given share application money amounting to Rs. 20,00,000/- to M/s Global Estate Developers Pvt. Ltd. The CIT(A) deleted the said disallowance by holding that making investments in the shape of share application money…

M/S. Sindhu Trade Links Ltd., New Delhi vs. DCIT, New Delhi

The appeals are partly allowed for statistical purpose

ITA 2429/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Sept 2020AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

…essment year and no such disallowance of interest has been made therein. Therefore, when there is no change in the facts of the present case, then no disallowance in the present assessment year can be made. The Ld. AR relied upon the decision of Neo Poly Pack 245 ITR 492 (Del. HC). 16. We have heard both the parties and perused all the relevant material available on record. The assessee company had given share application money amounting to Rs. 20,00,000/- to M/s Global Estate Developers Pvt. Ltd. The CIT(A) deleted the said disallowance by holding that making investments in the shape of share application money…

M/S. Sindhu Trade Links Ltd., New Delhi vs. Addl.CIT, New Delhi

The appeals are partly allowed for statistical purpose

ITA 2428/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

…essment year and no such disallowance of interest has been made therein. Therefore, when there is no change in the facts of the present case, then no disallowance in the present assessment year can be made. The Ld. AR relied upon the decision of Neo Poly Pack 245 ITR 492 (Del. HC). 16. We have heard both the parties and perused all the relevant material available on record. The assessee company had given share application money amounting to Rs. 20,00,000/- to M/s Global Estate Developers Pvt. Ltd. The CIT(A) deleted the said disallowance by holding that making investments in the shape of share application money…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 140/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh28 Apr 2020AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…cy. Reliance in this regard is placed on the following decisions: - CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP di…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. DCIT, CC-II, Chandigarh

In the result the captioned appeals of the assessee are

ITA 139/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh28 Apr 2020AY 2012-13

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…cy. Reliance in this regard is placed on the following decisions: - CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP di…

M/S Fastway Transmission (P) Ltd., Chandigarh vs. ACIT, Chandigarh

In the result the captioned appeals of the assessee are

ITA 547/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh28 Apr 2020AY 2013-14

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.547/Chd/2017 "नधा"रण वष" / Assessment Year : 2013-14

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Chandrajit Singh, CIT (DR) on 4.12.2019
Section 250(6)

…cy. Reliance in this regard is placed on the following decisions: - CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) - Radhasoami Satsang v. CIT: 193 ITR 321 (SC) - DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) - CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) - CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) - DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) - CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) - CIT v Harishchandra Gupta 132 ITR 799 (Ori) - CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) - CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP di…

Tata Sons Private Ltd., Mumbai vs. Pr.CIT-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1091/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Apr 2020AY 2014-15

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2014-15 M/S. Tata Sons Pvt. Ltd., Pr. Cit 2, 24, Bombay House, Room No.552, Homi Mody Street, Vs. 5Th Floor, Fort, Mumbai – 400 001 Aayakar Bhavan, Pan: Aaact4060A M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Present For: Assessee By : Shri Percy Pardiwala, A.R. Ms. Arati Vissanji, A.R. Revenue By : Shri R. Manjunatha Swamy, D.R. Date Of Hearing : 28.01.2020 Date Of Pronouncement : 20.04.2020 O R D E R

For Appellant: Shri Percy Pardiwala, A.RFor Respondent: Shri R. Manjunatha Swamy, D.R
Section 143(3)Section 144C(3)Section 14ASection 263Section 36Section 36(1)(iii)Section 37(1)Section 43BSection 57

…d in the affirmative, namely, that the Tribunal was justified in holding that the income derived by the Radhasoami Satsang was entitled to exemption under sections 11 and 12." In this regard, reliance is placed on the following decisions: Neo Poly Pack P Ltd (245 ITR 492) (Del HC); and D. S. Promoters and Developers P Ltd (330 /TK 291) (Del HC). 15. Accordingly, as mentioned above, taxability of brand subscription income as income from Business and Profession became a settled issue over past several years and following the principle of consistency, the view adopted by the AO cannot be altered, facts remaining unc…

Coperion Ideal Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 48/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Jan 2020AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita No.48/Del/2011 "नधा"रण वष" / Assessment Year 2006-07 M/S. Coperion Ideal Pvt.Ltd., 402, Hemkunth Tower, Nehru Place, New Delhi. ……..........अपीलाथ"/Appellant Pan-Aaccc3990N Vs The Dcit, …………. ""यथ" / Respondent Circle-3(1), New Delhi.

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Ashima Neb, Sr.DR
Section 143(3)

…proximately Rs.4 crores as revenue expenditure and even the Transfer Pricing Officer (in short “TPO”) in the TP proceedings, to whom reference was made, made no adjustment. He placed reliance on the following decisions:- (a) CIT vs Neo Poly Pack (P.) Ltd. (245 ITR 492) (Delhi High Court) (b) CIT vs Ciba of India Ltd. (69 ITR 692) (Supreme Court) (c) CIT vs G4S Securities System India (P) Ltd., (338 ITR 46) (Delhi High Court) 7. The Ld. DR for the Revenue on the other hand stressed that the agreement filed by the assessee was not genuine. It was pointed out that during the appellate proceedings, the assessee d…

DCIT, Gurgaon vs. M/S. Dlf Cyber City Developers Ltd., Gurgaon

The appeal of the Revenue is dismissed

ITA 6265/DEL/2014[2006-07]Status: DisposedITAT Delhi10 Oct 2019AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 6265/Del/2014 (A.Y. 2006-07)

Section 139(1)Section 143(3)Section 147Section 148Section 24

…onths). Also, similar method adopted by the appellant, has been accepted by the department in the A.Y. 2007-2008. 24. The contention and emphasis of the AR on ‘Rule of Consistency’ cannot be overlooked. The Hon’ble Delhi High Court in its decision reported as 245 ITR 492 in the case of Commissioner of Income Tax Vs. Neo Poly Pack Ltd. observed that the doctrine of resjudicata does not apply to income tax proceedings since each assessment year is independent of the other but where an issue has been decided consistently in particular manner for earlier as well as for subsequent assessment years, for the sake of con…

Landbase India Ltd., Gurgaon vs. DCIT, New Delhi

In the result, appeal of the assessee for assessment year 2011-12 is allowed

ITA 4999/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Aug 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 143(3)Section 147Section 148Section 32(1)

…re not applicable to income tax proceedings, it does not mean that it is open for the assessing officer to come to a different conclusion on similar facts and circumstances. He relied up on Radhasoami Satsang vs. CIT: 193 ITR 321 CIT vs. Neo Polypack (P) Ltd: 245 ITR 492, CIT vs Excel Industries Ltd.: 358 ITR 295 (SC) , DIT (E) V. Apparel Export Promotion Council: 244 ITR 734 (Del), CIT V. Dalmial Promoters Developers (P) Ltd: 281 ITR 346 (Del.), DIT(E) v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) CIT V. Girish. Mohan Ganeriwala: 260 ITR 417 (P&H) CIT vs. Sewa Bharti Haryana Pradesh: 325 ITR 599 (P&H)…