Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. v. DCIT

183 TTJ 553Income Tax Appellate Tribunal2017#19701 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. v. DCIT

BELDEN INDIA PRIVATE LIMITED,GURGAON vs. DCIT,CIRCLE 1(1), GURGAON

In the result, the appeal of the assessee is allowed

ITA 424/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Feb 2023AY 2017-18

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 424/Del/2022 : Asstt. Year : 2017-18 Belden India Pvt. Ltd., Vs Dcit, Unit No. 233-236, 2Nd Floor, Spaze Circle-1(1), Edge, Tower-B, Sohna Road, Sector- Gurgaon 47, Gurgaon, Haryana-122002 (Appellant) (Respondent) Pan No. Aaccb9624Q Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 30.01.2023 Date Of Pronouncement: 03.02.2023

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. Rajesh Kumar, CIT DR
Section 143(1)Section 143(3)Section 92CSection 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 424/Del/2022 : Asstt. Year : 2017-18 Belden India Pvt. Ltd., Vs DCIT, Unit No. 233-236, 2nd Floor, Spaze Circle-1(1), Edge, Tower-B, Sohna Road, Sector- Gurgaon 47, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AACCB9624Q Assessee by : Sh. Vishal Kalra, Adv. Revenue by : Sh. Rajesh Kumar, CIT DR Date of Hearing: 30.01.2023 Date of Pronouncement: 03.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the asses…

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. COMMISSIONER OF INCOME-TAX (APPEALS) -1,,

In the result, appeal of the Revenue is dismissed

ITA 1609/PUN/2014[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…um. Trib.) 6. ACIT Vs. Prakash I Shah 115 ITD 167 (Mum. Trib.) 7. ACIT Vs. Tech Books Electronics Pvt. Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. Vs. DCIT 186 TTJ 644 (Delhi Trib.) 9. Mckinsey Knowledge Centre Pvt. Ltd. Vs. DCIT 183 TTJ 553 (Delhi Trib.) In fact, this issue is raised by the Ld. DR for the first time before the Tribunal. Ld.DR is of the opinion that the undisclosed cash payments attracts the provisions of section 40A(3) of the Act. E. Further, assessee submitted that, even if the ground raised by the Ld. DR is allowed, the provisions of section 40A(3) of the Act c…

DY. CIT, CIRCLE 1(2), PUNE vs. GERA DEVELOPMENT PVT. LTD.,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 767/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…um. Trib.) 6. ACIT Vs. Prakash I Shah 115 ITD 167 (Mum. Trib.) 7. ACIT Vs. Tech Books Electronics Pvt. Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. Vs. DCIT 186 TTJ 644 (Delhi Trib.) 9. Mckinsey Knowledge Centre Pvt. Ltd. Vs. DCIT 183 TTJ 553 (Delhi Trib.) In fact, this issue is raised by the Ld. DR for the first time before the Tribunal. Ld.DR is of the opinion that the undisclosed cash payments attracts the provisions of section 40A(3) of the Act. E. Further, assessee submitted that, even if the ground raised by the Ld. DR is allowed, the provisions of section 40A(3) of the Act c…

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. ASST. CIT, CIRCLE 1(2), PUNE

In the result, appeal of the Revenue is dismissed

ITA 597/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…um. Trib.) 6. ACIT Vs. Prakash I Shah 115 ITD 167 (Mum. Trib.) 7. ACIT Vs. Tech Books Electronics Pvt. Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. Vs. DCIT 186 TTJ 644 (Delhi Trib.) 9. Mckinsey Knowledge Centre Pvt. Ltd. Vs. DCIT 183 TTJ 553 (Delhi Trib.) In fact, this issue is raised by the Ld. DR for the first time before the Tribunal. Ld.DR is of the opinion that the undisclosed cash payments attracts the provisions of section 40A(3) of the Act. E. Further, assessee submitted that, even if the ground raised by the Ld. DR is allowed, the provisions of section 40A(3) of the Act c…

Ltd. 176 ITJ 20 (Delhi.Trib.) 8. Travel Security Services India Pvt. Ltd. v. DCIT (183 TTJ 553) — Cited in 4 Judgments | BharatTax