Motherson Sumi Infotech & Design Ltd. v. DCIT

91 Taxmann.com 443High Court2018#25873 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Judgments citing Motherson Sumi Infotech & Design Ltd. v. DCIT

Fluor Daniel India P.Ltd, New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 6581/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Apr 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Om Prakash, CIT-DR

Section 143(3)Section 144CSection 271Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 6581/DEL/2018 [A.Y 2014-15] ITA No. 525/DEL/2021 [A.Y 2016-17] Fluor Daniel India Pvt Ltd Vs. The Addl. CIT/NFAC B-9, LGF, Green Park [Main] Special Range -3, New Delhi New Delhi PAN: AAACF 0927 G (Applicant) (Respondent) Assessee By : Shri Vishal Kalra, Adv Shri Ankit Sahani, Adv Department By : Shri Om Prakash, CIT-DR Date of Hearing : 31.01.2025 Date of Pronouncement : 23.04.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- The above t…

M/S. Bharti Airtel Services Ltd., Gurgaon vs. DCIT, New Delhi

In the result order of the learned CIT – A confirmed and all the grounds of appeal are dismissed

ITA 161/DEL/2017[2011-12]Status: DisposedITAT Delhi06 Oct 2020AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi(Through Video Conferencing) Bharti Airtel Services Ltd, Vs. Dcit, Airtel Centre, Plot No. 16, Udyog Vihar, Circle-4(2), Phase-Iv, Gurgaon New Delhi Pan: Aaacb8917G (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri H. K. Choudhary, CIT DR

Section 92BSection 92B(1)

…not correct. He relied upon the decision of a. Bechtel India Pvt Ltd TS 591 SC 2017 TP b. Principal Commissioner Of Income Tax Versus Kusum Healthcare Private Limited [ 2017 TII 28 HC Del c. AVL India Pvt Ltd d. Motherson sumi Infotech & Design Limited V DCIt 91 Taxmann.com 443 e. Blackroacjk Services India P Ltd V ITO 107 taxmann.com 93 7. The learned departmental representative, who also happens to be the ld CIT A vehemently supported the order of the learned learned CIT – A. He submitted that all the decisions cited by the learned authorised representative does not apply to the facts of the case as there is no…

M/S. Barco Electronic Systems (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1530/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Jun 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2010-11 M/S. Barco Electronic Vs. Deputy Commissioner Of Systems (P.) Ltd., Income Tax, E-20, 1St & 2Nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi Pan : Aaacb5865F (Appellant) (Respondent) Appellant By S/Shri Gautam Jain & Piyush Kamal; & Ms. Monika, Ca Respondent By Shri Sandeep Kr. Mishra, Sr.Dr

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Barco Electronic Vs. Deputy Commissioner of Systems (P.) Ltd., Income Tax, E-20, 1st & 2nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi PAN : AAACB5865F (Appellant) (Respondent) Appellant by S/shri Gautam Jain & Piyush Kamal; & Ms. Monika, CA Respondent by Shri Sandeep Kr. Mishra, Sr.DR Date of hearing 10.06.2019 Date of pronouncement 28.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 25…