Ltd. v. DCIT

76 Taxmann.com 268High Court2016#1095 most cited

What is Ltd. v. DCIT authority for?

Where the Assessing Officer performs an elaborate analysis to determine disallowance under Section 14A, the mere absence of a specific record of dissatisfaction with the assessee's calculation does not nullify the disallowance, provided the statutory steps are followed.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

India Bulls Financial Services Ltd v DCIT · Section 14A · Rule 8D · disallowance for exempt income · AO's satisfaction · recording dissatisfaction · elaborate analysis · procedural validity of disallowance

Also reported as

178 Taxmann 192

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 250Section 50CSection 8DSection 10Section 14A(2)

Issues it is cited on

rule 8d disallowancesection 61section 36(1)(viii)section 14a(2)infrastructure facilitysection 10(34)interest on securitiessection 36(1)(vii)eligible businesssection 41(1)disallowance under section 14asection 251(1)

Judgments citing Ltd. v. DCIT

DCIT, New Delhi vs. M/S. H T Media Ltd., New Delhi

ITA 2768/DEL/2015[2010-11]Status: DisposedITAT Delhi05 Sept 2018AY 2010-11

Bench: Shri P. M. Jagtap & Ms Suchitra Kambledcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Dcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) H. T. Media Ltd. Vs Dcit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant) Dcit Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Vs Acit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant)

Section 115Section 143(3)Section 14ASection 32

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) H. T. Media Ltd. Vs DCIT Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (RESPONDENT) AABCH3165P (APPELLANT) DCIT Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New D…

M/S. Ht Media Limited, New Delhi vs. DCIT, New Delhi

ITA 2100/DEL/2015[2010-11]Status: DisposedITAT Delhi05 Sept 2018AY 2010-11

Bench: Shri P. M. Jagtap & Ms Suchitra Kambledcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Dcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) H. T. Media Ltd. Vs Dcit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant) Dcit Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Vs Acit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant)

Section 115Section 143(3)Section 14ASection 32

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) H. T. Media Ltd. Vs DCIT Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (RESPONDENT) AABCH3165P (APPELLANT) DCIT Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New D…

DCIT, New Delhi vs. H.T. Media Ltd., New Delhi

ITA 6394/DEL/2013[2009-10]Status: DisposedITAT Delhi05 Sept 2018AY 2009-10

Bench: Shri P. M. Jagtap & Ms Suchitra Kambledcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Dcit Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) H. T. Media Ltd. Vs Dcit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant) Dcit Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (Appellant) Marg New Delhi Aabch3165P (Respondent) Vs Acit Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (Respondent) Aabch3165P (Appellant)

Section 115Section 143(3)Section 14ASection 32

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) DCIT Vs H. T. Media Ltd. Circle-12(1) Hindustan Times House, New Delhi 18-20, Kasturba Gandhi (APPELLANT) Marg New Delhi AABCH3165P (RESPONDENT) H. T. Media Ltd. Vs DCIT Hindustan Times House, Circle-12101) 18-20, Kasturba Gandhi Marg New Delhi New Delhi (RESPONDENT) AABCH3165P (APPELLANT) DCIT Vs H. T. Media Ltd. Circle-12101) Hindustan Times House, New D…

Director of Income Tax (International Taxation) vs. Dr. K. Kalpana Reddy

ITTA/419/2012HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

Sukhmani Technologies Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals are dismissed

ITA 259/DEL/2016[2008-09]Status: DisposedITAT Delhi11 Jun 2018AY 2008-09

Bench: Or During The Course Of Hearing Of The Appeal.” (A) That On The Facts & Circumstances Of The Case The Learned Ito & The Cit(A) Erred In : 1) Upholding The Assessment & Addition Of Rs. L,91,945/-U/S 14Ainspite Of The Fact That The Assessment For The Year Had Abated In Terms Of Section 153A & No Incriminating Material Was Unearthed In The Course Of Search & Seizure Operations. 2) Disallowing Rs. 1,91,945/- U/S 14A Of The Act. 3) Disallowing The Expenditure U/S 14A Without The Assessing Officer Giving Any Finding In The Assessment Order Regarding The Amount Of Actual Expenditure Incurred By The Assessee To Earn Tax-Free Income. 4) Not Following The Orders Of The Jurisdictional High Court In This Matter.

Section 143(3)Section 14ASection 153Section 153A

…DELHI BENCH: ‘G’ NEW DELHI MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT Vs Sukhmani Technologies Pvt. Central Circle-11 Ltd. New Delhi C-160, Okhla Industries Area, Phase-1, New Delhi (APPELLANT) (RESPONDENT) Sukhmani Technologies Pvt. Ltd. Vs DCIT C/o. R. S. Ahuja & co, CA Central Circle-11 C-353, Defence Colony New Delhi New Delhi AAGS7513M (RESPONDENT) (APPELLANT) Appellant by Sh. S. S. Rana, CIT(DR) Respondent by Sh. R. S. Ahuja, CA Date of Hearing 07.06.2018 Date of Pronouncement 11.06.2018 ORDER PER BENCH These two appeals re filed by the Revenue as well as…

DCIT, New Delhi vs. M/S. Sukhmani Technologies Pvt. Ltd., New Delhi

The appeals are dismissed

ITA 972/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Jun 2018AY 2008-09

Bench: Or During The Course Of Hearing Of The Appeal.” (A) That On The Facts & Circumstances Of The Case The Learned Ito & The Cit(A) Erred In : 1) Upholding The Assessment & Addition Of Rs. L,91,945/-U/S 14Ainspite Of The Fact That The Assessment For The Year Had Abated In Terms Of Section 153A & No Incriminating Material Was Unearthed In The Course Of Search & Seizure Operations. 2) Disallowing Rs. 1,91,945/- U/S 14A Of The Act. 3) Disallowing The Expenditure U/S 14A Without The Assessing Officer Giving Any Finding In The Assessment Order Regarding The Amount Of Actual Expenditure Incurred By The Assessee To Earn Tax-Free Income. 4) Not Following The Orders Of The Jurisdictional High Court In This Matter.

Section 143(3)Section 14ASection 153Section 153A

…DELHI BENCH: ‘G’ NEW DELHI MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT Vs Sukhmani Technologies Pvt. Central Circle-11 Ltd. New Delhi C-160, Okhla Industries Area, Phase-1, New Delhi (APPELLANT) (RESPONDENT) Sukhmani Technologies Pvt. Ltd. Vs DCIT C/o. R. S. Ahuja & co, CA Central Circle-11 C-353, Defence Colony New Delhi New Delhi AAGS7513M (RESPONDENT) (APPELLANT) Appellant by Sh. S. S. Rana, CIT(DR) Respondent by Sh. R. S. Ahuja, CA Date of Hearing 07.06.2018 Date of Pronouncement 11.06.2018 ORDER PER BENCH These two appeals re filed by the Revenue as well as…

ITO, Ward-2(4), Hyderabad vs. Tini Pharma Ltd., Hyderabad

In the result, appeal of the revenue is dismissed

ITA 669/HYD/2016[2007-08]Status: DisposedITAT Hyderabad23 May 2018AY 2007-08

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08 Income-Tax Officer, Vs. Tini Pharma Ltd., Hyderabad. Ward – 2(4), Hyderabad. Pan – Aaact 7976K

For Appellant: Shri PVSS PrasadFor Respondent: Smt. N. Swapna
Section 143(2)Section 143(3)Section 147Section 148Section 28Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2007-08 Income-tax Officer, vs. Tini Pharma Ltd., Hyderabad. Ward – 2(4), Hyderabad. PAN – AAACT 7976K (Appellant) (Respondent) Revenue by : Smt. N. Swapna Assessee by : Shri PVSS Prasad Date of hearing 10/05/2018 Date of pronouncement 23/05/2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the Revenue is directed against the order dated 29/01/2016 of CIT(A) – 2, Hyderabad for AY 2007-08. 2. Briefly the facts of the ca…

ITO, Chennai vs. Opg Energy (P) Ltd., Chennai

In the result, both the appeals of the Revenue and both the cross-objections of the assessee stand dismissed

ITA 466/CHNY/2017[2013-14]Status: DisposedITAT Chennai18 Jan 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri M. Balaganeshआयकर अपील सं./Ita No.466/Mds/2017 & C.O. No.50/Mds/2017 (In I.T.A. No.466/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./Ita No.3415/Mds/2016 & C.O. No.16/Mds/2017 (In 3415/Mds/2016) "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: Shri V. Ravichandran, CA
Section 115JSection 14ASection 8D(2)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एम. बालगणेश, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.466/Mds/2017 & C.O. No.50/Mds/2017 (in I.T.A. No.466/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ITA No.3415/Mds/2016 & C.O. No.16/Mds/2017 (in 3415/Mds/2016) "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer, M/s OPG Energy (P) Ltd., Corporate Ward – 5(1), v. No.6, Sardar Patel Road, Chennai - 600 034. Guindy,…

ITO, Chennai vs. Opg Energy Pvt Ltd., Chennai

In the result, both the appeals of the Revenue and both the cross-objections of the assessee stand dismissed

ITA 3415/CHNY/2016[2012-13]Status: DisposedITAT Chennai18 Jan 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri M. Balaganeshआयकर अपील सं./Ita No.466/Mds/2017 & C.O. No.50/Mds/2017 (In I.T.A. No.466/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./Ita No.3415/Mds/2016 & C.O. No.16/Mds/2017 (In 3415/Mds/2016) "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Shri AR.V. Sreenivasan, JCITFor Respondent: Shri V. Ravichandran, CA
Section 115JSection 14ASection 8D(2)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एम. बालगणेश, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.466/Mds/2017 & C.O. No.50/Mds/2017 (in I.T.A. No.466/Mds/2017 "नधा"रण वष" / Assessment Year : 2013-14 आयकर अपील सं./ITA No.3415/Mds/2016 & C.O. No.16/Mds/2017 (in 3415/Mds/2016) "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer, M/s OPG Energy (P) Ltd., Corporate Ward – 5(1), v. No.6, Sardar Patel Road, Chennai - 600 034. Guindy,…

DCIT, New Delhi vs. M/S. Mahalaxmi Designs Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1991/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Nov 2017AY 2010-11

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal & And Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

For Appellant: Ms. Shefali Swaroop, CIT-DRFor Respondent: Shri Ajay Wadhwa, Advocate and Ms. Bharti Sharma, CA

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’E’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI G.D. AGRAWAL, PRESIDENT PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, PRESIDENT PRESIDENT AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1991/Del/2014 ITA ITA No No 1991/Del/2014 1991/Del/2014 Assess…

ACIT, New Delhi vs. M/S. Cellphone Credit & Securities Pvt. Ltd., New Delhi

In the result, appeal filed by the revenue is dismissed

ITA 4336/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Nov 2017AY 2011-12

Bench: Shri G.D. Agarwal & Shri Kuldip Singhin Ita Nos. 4336, 4337, 4338 & 4339/Del/2015 Assessment Years: 2011-12 Acit Vs. Cellphone Credit & Ecurities Central Circle-26, Room No. Pvt. Ltd. A-60, Naraina Indl. 323, 3Rd Floor, Ara Centre, Area, Phase-1, New Delhi Jhandewalan Extn. New Delhi (Applicant) (Respondent) (Pan: Aaacc4101D) Acit Vs. Shyam Basic Infrastructure Central Circle-26, Room No. Project Pvt. Ltd. 323, 3Rd Floor, Ara Centre, A-60, Naraina Indl. Area, Jhandewalan Extn. Phase-1, New Delhi New Delhi (Applicant) (Respondent) (Pan: Aabcs3455R) Acit Vs. Intel Invofin India Pvt. Ltd. Central Circle-26, Room No. A-60, Naraina Indl. Area, 323, 3Rd Floor, Ara Centre, Phase-1, New Delhi Jhandewalan Extn. New Delhi (Applicant) (Respondent) (Pan: Aaaci2366J) Acit Vs. A.T. Invofin India Pvt. Ltd. Central Circle-26, Room No. A-60, Naraina Indl. Area, 323, 3Rd Floor, Ara Centre, Phase-1, New Delhi Jhandewalan Extn. New Delhi (Applicant) (Respondent) (Pan: Aaaca8248B) Revenue By: Shri U.C. Dubey, Sr. Dr

For Appellant: Shri Arvind Kumar, AdvocateFor Respondent: Shri U.C. Dubey, Sr. DR
Section 14ASection 14A(2)

…ITA Nos. 4436, 4437, 4438 and 4439/Del/2015 Assessment Year: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “E” BENCH NEW DELHI) BEFORE SHRI G.D. AGARWAL, PRESIDENT & SHRI KULDIP SINGH, JUDICIAL MEMBER In ITA Nos. 4336, 4337, 4338 and 4339/Del/2015 Assessment Years: 2011-12 ACIT Vs. Cellphone Credit & ecurities Central Circle-26, Room No. Pvt. Ltd. A-60, Naraina Indl. 323, 3rd Floor, ARA Centre, Area, Phase-1, New Delhi Jhandewalan Extn. New Delhi (Applicant) (Respondent) (PAN: AAACC4101D) ACIT Vs. Shyam Basic Infrastructure Central Circle-26, Room No. Project Pvt. Ltd. 323, 3rd Floor, ARA Centre, A-60…

DCIT, New Delhi vs. M/S. Srf Ltd., Gurgaon

In the result, the appeal of the Revenue is dismissed, and the appeal of the assessee is allowed in part for statistical purpose

ITA 3849/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Nov 2017AY 2008-09

Bench: Sh.G.D.Agrawal, Hon’Ble & Sh.K.N.Charyvs Srf Ltd., Dcit, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Vs Jcit (Osd), Srf Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Appellant By Sh.S.S.Rana, Cit Dr Respondent By Sh. Pradeep Dinodia, Ca & Sh. R.K.Kapoor, Ca Date Of Hearing 12.10.2017 Date Of Pronouncement 15.11.2017

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SH.G.D.AGRAWAL, HON’BLE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER vs SRF Ltd., DCIT, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. PAN-AAACS0206P (Appellant) (Respondent) vs JCIT (OSD), SRF Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. PAN-AAACS0206P (Appellant) (Respondent) Appellant by Sh.S.S.Rana, CIT DR Respondent by Sh. Pradeep Dinodia, CA & Sh. R.K.Kapoor, CA Date of Hearing 12.10.2017 Date of Pronouncement 15.11.2017 ORDER PER K.N.CHARY, JUDICIAL ME…

Srf Ltd., Gurgaon vs. JCIT (OSD), New Delhi

In the result, the appeal of the Revenue is dismissed, and the appeal of the assessee is allowed in part for statistical purpose

ITA 3437/DEL/2013[2008-09]Status: DisposedITAT Delhi15 Nov 2017AY 2008-09

Bench: Sh.G.D.Agrawal, Hon’Ble & Sh.K.N.Charyvs Srf Ltd., Dcit, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Vs Jcit (Osd), Srf Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. Pan-Aaacs0206P (Appellant) (Respondent) Appellant By Sh.S.S.Rana, Cit Dr Respondent By Sh. Pradeep Dinodia, Ca & Sh. R.K.Kapoor, Ca Date Of Hearing 12.10.2017 Date Of Pronouncement 15.11.2017

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SH.G.D.AGRAWAL, HON’BLE PRESIDENT AND SH.K.N.CHARY, JUDICIAL MEMBER vs SRF Ltd., DCIT, Circle-9(1), Room No.163, Block-C, Sector-45, Gurgaon. C.R. Building, New Delhi. PAN-AAACS0206P (Appellant) (Respondent) vs JCIT (OSD), SRF Ltd., Unitech Crest, Greenwood City, Circle-9(1), Block-C, Sector-45, Gurgaon-122003. New Delhi. PAN-AAACS0206P (Appellant) (Respondent) Appellant by Sh.S.S.Rana, CIT DR Respondent by Sh. Pradeep Dinodia, CA & Sh. R.K.Kapoor, CA Date of Hearing 12.10.2017 Date of Pronouncement 15.11.2017 ORDER PER K.N.CHARY, JUDICIAL ME…

ACIT, New Delhi vs. M/S. Samtel Machines and Projects Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 4467/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.4467 & 4468/Del/2016 Assessment Years: 2008-09 & 2009-10 ACIT, M/s. Samtel Machines and Circle-22(1), Projects Ltd. (Earlier known बनाम/ Room No.226, 02nd Floor, as M/s Teletube Electronics Vs. C.R. Building, I.P. Estate, Ltd.), 6th Floor, TDI Centre New Delhi Jasola, New Delhi-110025 (राज"व /Revenue) ("नधा&'रती /Assessee) PAN. No.AAACT626Q Shri…

ACIT, New Delhi vs. M/S. Jmsw Infracon Pvt. Ltd., New Delhi

In the result, the cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1079/DEL/2012[2008-09]Status: DisposedITAT Delhi31 May 2017AY 2008-09

Bench: Sh. Sidhu & Sh. O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SH. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1074 to 1079/Del/2012 Assessment Years: 2003-04 to 2008-09 Vs. M/s. JMSW Infracon Pvt. Ltd., ACIT, Central Circle-21, Room No. 344, ARA Centre, E-2, (Formerly Known as M/s. ANG Jhandewalan Extn., New Delhi Corporate Consultants Pvt. Ltd.), E-59, Masjid Moth, Greater Kailash, Part-III, New Delhi PAN : AAECA0411A (Appellant) (Respondent) And C.O. Nos. 133 to 138/Del/2012 { In ITA Nos. 1074 to 1079/Del/2012 } Assessment Years: 2003-04 to 2008-09 M/s. JMSW Infracon Pvt. Ltd.…

ACIT, New Delhi vs. M/S. Jmsw Infracon Pvt. Ltd., New Delhi

In the result, the cross objection of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 1074/DEL/2012[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Sh. Sidhu & Sh. O.P. Kant

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SH. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1074 to 1079/Del/2012 Assessment Years: 2003-04 to 2008-09 Vs. M/s. JMSW Infracon Pvt. Ltd., ACIT, Central Circle-21, Room No. 344, ARA Centre, E-2, (Formerly Known as M/s. ANG Jhandewalan Extn., New Delhi Corporate Consultants Pvt. Ltd.), E-59, Masjid Moth, Greater Kailash, Part-III, New Delhi PAN : AAECA0411A (Appellant) (Respondent) And C.O. Nos. 133 to 138/Del/2012 { In ITA Nos. 1074 to 1079/Del/2012 } Assessment Years: 2003-04 to 2008-09 M/s. JMSW Infracon Pvt. Ltd.…

ACIT, New Delhi vs. M/S. Victory Accommodations Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6240/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri H.S. Sidhu, JM & Shri O.P. Kant, AM ITA Nos. 6216 & 6217/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Accommodation Pvt. Vs ACIT, Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (PAN: AACCV3923C) (APPELLANT) (RESPONDENT) ITA Nos. 6239 & 6240/Del/2014 : Asstt. Years : 2009-10 & 2010-11 ACIT, Vs Victory Accommodation Pvt. Central Circle-09, Ltd., New Delhi 208, Gupta Tower, Azadpur Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) Assessee by : S…

ACIT, New Delhi vs. M/S. Victory Accommodations Pvt. Ltd., New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6239/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri H.S. Sidhu, JM & Shri O.P. Kant, AM ITA Nos. 6216 & 6217/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Accommodation Pvt. Vs ACIT, Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (PAN: AACCV3923C) (APPELLANT) (RESPONDENT) ITA Nos. 6239 & 6240/Del/2014 : Asstt. Years : 2009-10 & 2010-11 ACIT, Vs Victory Accommodation Pvt. Central Circle-09, Ltd., New Delhi 208, Gupta Tower, Azadpur Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) Assessee by : S…

Victory Accomodations Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6217/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri H.S. Sidhu, JM & Shri O.P. Kant, AM ITA Nos. 6216 & 6217/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Accommodation Pvt. Vs ACIT, Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (PAN: AACCV3923C) (APPELLANT) (RESPONDENT) ITA Nos. 6239 & 6240/Del/2014 : Asstt. Years : 2009-10 & 2010-11 ACIT, Vs Victory Accommodation Pvt. Central Circle-09, Ltd., New Delhi 208, Gupta Tower, Azadpur Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) Assessee by : S…

Victory Accomodations Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessees are allowed and that of the department are dismissed

ITA 6216/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu, Jm & Shri O.P. Kant, Am

For Appellant: Sh. Rano Jain, Adv., & Sh. Ashish Goyal, CAFor Respondent: Sh. Naveen Chandra, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri H.S. Sidhu, JM & Shri O.P. Kant, AM ITA Nos. 6216 & 6217/Del/2014 : Asstt. Years : 2009-10 & 2010-11 Victory Accommodation Pvt. Vs ACIT, Ltd., Central Circle-09, 208, Gupta Tower, Azadpur New Delhi Commercial Complex, Azadpur, New Delhi-110033 (PAN: AACCV3923C) (APPELLANT) (RESPONDENT) ITA Nos. 6239 & 6240/Del/2014 : Asstt. Years : 2009-10 & 2010-11 ACIT, Vs Victory Accommodation Pvt. Central Circle-09, Ltd., New Delhi 208, Gupta Tower, Azadpur Commercial Complex, Azadpur, New Delhi-110033 (APPELLANT) (RESPONDENT) Assessee by : S…