Linde AG, Linde Engg. Division v. Dy. DIT

44 Taxmann.com 244High Court2014#4950 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also reported as

224 Taxmann 43

Sections most often in play

Section 143(3)Section 147Section 148Section 234BSection 9(1)(vii)Section 9(2)

Issues it is cited on

section 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 59section 44bbsection 44bfees for included servicestransfer of capital assetassistant directorsection 9(1)(vii)

Judgments citing Linde AG, Linde Engg. Division v. Dy. DIT

SMS CONCAST AG,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR
Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5414/Del/2016 : Asstt. Year: 2013-14 SMS Concast AG, Vs DCIT, C/o Mohinder Puri & Co., CAs, International Taxation, 1 A-D, Vandhna, 11, Tolstoy Marg, Circel -3(1)(2), New Delhi-1110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCC2848Q Assessee by : Ms. Richa Agarwal, CA Revenue by : Sh. Vijay B. Basanta, CIT-DR Date of Hearing: 05.03.2025 Date of Pronouncement: 21.03.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for As…

DSD NOELL GMBH ,NEW DELHI vs. DCIT CIRCLE-1(2)(2) INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. DCIT CIRCLE -1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

HITACHI, LTD., NEW DELHI vs. ACIT, CIRCLE INTERNATIONAL TAXATION 2(1) (1),, NEW DELHI

In the result, assessee’s appeals being ITA no

ITA 2260/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Jul 2023AY 2019-20

Bench: Shri Shamim Yahya & Shri Kul Bharat[A.Y.: 2018-19] & [A.Y.: 2019-20]

Section 143(3)Section 144C(13)Section 270A

…1 ITA Nos. 2259 & 2260/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [A.Y.: 2018-19] AND [A.Y.: 2019-20] Hitachi Ltd., Vs ACIT, Circle Int. Tax. 2(1)(1), Tower B, World Mark 1, New Delhi. Aerocity, Delhi-110037. PAN- AAACH2953A APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Adv. & Shri Sharad Mathur, CA Department represented by Shri Vijay Vasanta, Sr. DR Date of hearing 29.05.2023 Date of pronouncement 19.07.2023 O R D E R PER KUL BHARAT, JM: These two appeals, by the assessee, ar…

HITACHI, LTD. ,DELHI vs. ACIT, CIRCLE INTERNATIONAL TAXATION.2(1)(1), , NEW DELHI

In the result, assessee’s appeals being ITA no

ITA 2259/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Jul 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharat[A.Y.: 2018-19] & [A.Y.: 2019-20]

Section 143(3)Section 144C(13)Section 270A

…1 ITA Nos. 2259 & 2260/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER [A.Y.: 2018-19] AND [A.Y.: 2019-20] Hitachi Ltd., Vs ACIT, Circle Int. Tax. 2(1)(1), Tower B, World Mark 1, New Delhi. Aerocity, Delhi-110037. PAN- AAACH2953A APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. Adv. & Shri Sharad Mathur, CA Department represented by Shri Vijay Vasanta, Sr. DR Date of hearing 29.05.2023 Date of pronouncement 19.07.2023 O R D E R PER KUL BHARAT, JM: These two appeals, by the assessee, ar…

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

ITA 394/PUN/2015[2006-07]Status: DisposedITAT Pune30 Aug 2019AY 2006-07
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 182/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2007-08 Pune. A-9, Kumar Classics, Aundh, Pune-411007. PAN: ADHPS2354M 2-4 391/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2003-04 392/PUN/2015 Pune. A-9, Kumar Classics, 2004-05 393/PUN/2015 Aundh, Pune-411007. 2005-06 394/PUN/2015 2006-07 PAN: ADHPS2354M Revenue by : Sh…

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

ITA 393/PUN/2015[2005-06]Status: DisposedITAT Pune30 Aug 2019AY 2005-06
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 182/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2007-08 Pune. A-9, Kumar Classics, Aundh, Pune-411007. PAN: ADHPS2354M 2-4 391/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2003-04 392/PUN/2015 Pune. A-9, Kumar Classics, 2004-05 393/PUN/2015 Aundh, Pune-411007. 2005-06 394/PUN/2015 2006-07 PAN: ADHPS2354M Revenue by : Sh…

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

ITA 392/PUN/2015[2004-05]Status: DisposedITAT Pune30 Aug 2019AY 2004-05
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 182/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2007-08 Pune. A-9, Kumar Classics, Aundh, Pune-411007. PAN: ADHPS2354M 2-4 391/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2003-04 392/PUN/2015 Pune. A-9, Kumar Classics, 2004-05 393/PUN/2015 Aundh, Pune-411007. 2005-06 394/PUN/2015 2006-07 PAN: ADHPS2354M Revenue by : Sh…

DEPUTY COMMSSIONER OF INCOME-TAX,, PUNE vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

ITA 391/PUN/2015[2003-04]Status: DisposedITAT Pune30 Aug 2019AY 2003-04
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 182/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2007-08 Pune. A-9, Kumar Classics, Aundh, Pune-411007. PAN: ADHPS2354M 2-4 391/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2003-04 392/PUN/2015 Pune. A-9, Kumar Classics, 2004-05 393/PUN/2015 Aundh, Pune-411007. 2005-06 394/PUN/2015 2006-07 PAN: ADHPS2354M Revenue by : Sh…

DEPUTY COMMISSIONER OF INCOME-TAX vs. KUMAR KONDIBA SHINGARE,, PUNE

In the result, all the five appeals of the Revenue dismissed

ITA 182/PUN/2015[2007-08]Status: DisposedITAT Pune30 Aug 2019AY 2007-08
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 182/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2007-08 Pune. A-9, Kumar Classics, Aundh, Pune-411007. PAN: ADHPS2354M 2-4 391/PUN/2015 DCIT, Circle-2, Kumar Kondiba Shingare, 2003-04 392/PUN/2015 Pune. A-9, Kumar Classics, 2004-05 393/PUN/2015 Aundh, Pune-411007. 2005-06 394/PUN/2015 2006-07 PAN: ADHPS2354M Revenue by : Sh…

THE ITO, WARD - 5(2)(2),, AHMEDABAD vs. M/S. BACKBONE PROJECTS LTD.,, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 2283/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

THE ITO, WARD 9(2), AHMEDABAD vs. M/S. BACKBONE PROJECT LTD., AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 1486/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. KNR BPL JOINT VENTURE,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(2),, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 608/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. BACKBONE PROJECTS LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-92),, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 2621/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

M/S. KNR BPL (JV),AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-9(2),, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 2518/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

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