How many judgments cite Pr.CIT v. Khyati Realtors (P) Ltd.?

90 judgments on BharatTax cite Pr.CIT v. Khyati Realtors (P) Ltd. (141 Taxmann.com 461), spanning 2023 to 2026.

Which sections of the Income Tax Act does Pr.CIT v. Khyati Realtors (P) Ltd. come up under?

It is most often cited in judgments turning on Section 37(1), Section 143(1), Section 36(1)(va), Section 1961, Section 143(3), Section 2(24)(x).

Pr.CIT v. Khyati Realtors (P) Ltd.

141 Taxmann.com 461Supreme Court of India2022#1263 most cited

What is Pr.CIT v. Khyati Realtors (P) Ltd. authority for?

An advance payment made by an assessee, engaged in real estate and financing, to a developer for booking commercial space is not deductible as a business expenditure if the assessee fails to prove that the payment was incurred in the ordinary course of its business operations.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2023 to 2026.

Also referred to as

Khyati Realtors · Pr.CIT v. Khyati Realtors (P) Ltd. · Section 37(1) · business expenditure · ordinary course of business · advance payment to developer · deductibility of loss · revenue expenditure · capital expenditure · real estate business · proof of business nexus · Income-tax Act 1961

Sections most often in play

Section 37(1)Section 143(1)Section 36(1)(va)Section 1961 Section 143(3)Section 2(24)(x)Section 143(1)(a)Section 234B

Read the full judgment

Issues it is cited on

section 41(4)section 36(2)(v)section 31(3)section 28(1)section 36(1)(v)section 197a(1a)section 36(2)section 90a section 32(2)preliminary expenses section 31(1)unexplained jewellery

Judgments citing Pr.CIT v. Khyati Realtors (P) Ltd.

DCIT Cir 6(1), Mumbai vs. Briggs Trading Co, P. Ltd, Mumbai

ITA 2136/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Jan 2024AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Dalpat Shah & Mr. B.S. SharmaFor Respondent: Mr. Ujjawal Kumar Chavan, Sr. DR

Section 143(3)Section 14ASection 36Section 36(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 2136/MUM/2014 Assessment Year: 2008-09 DCIT, Cir 6(1), R.No. 506, 5th floor, Aayakar Bhavan, M.K. Road, Mumbai-20. Appellant Vs. M/s Briggs Trading Co. Pvt. Ltd., 135, Continental Building, Dr. Annie Beasent Rd., Worli, Mumbai-400018. PAN NO. AAACB 4674 J Respondent ITA No. 2269/MUM/2014 Assessment Year: 2008-09 M/s Briggs Trading Co. Pvt. Ltd., Fun Republic, 844/4 Shah Ind Estate Off New Link Road, Opp Laxmi Ind Estate, Andheri W, Mumbai-400053. PAN…

Ghibellines Security Solutions Ltd, New Delhi vs. ACIT (OSD), New Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 1399/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Dec 2023AY 2020-21

Bench: Due Date Of Filling Of Return Of Income U/S 139(1) Of It Act & Therefore Are Allowable Under Law. 2. Without Prejudice To Above, The Ld. Cit(A) Has Grossly Erred Both On Facts & In Law In Upholding The Adjustments As Per The Intimation U/S 143(1) Ignoring The Proposition Of Law That Notwithstanding The Disallowance Made U/S 36(1)(Va), Such Expenditure Is Eligible For Deduction U/S 37(1) Of It Act. 3. The Appellant Craves Leave To Add, Delete, Modify/ Amend The Above Grounds Of Appeal With The Permission Of The Hon’Ble Appellate Authority.”

Section 139(1)Section 143(1)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1399/Del/2023, A.Y. 2020-21 M/s. Ghibellines Security Solutions ACIT(OSD), Limited New Delhi Property No. 32-A, Vs. Ground Floor, Bharat Nagar, New Friends Colony, South Delhi, New Delhi-110065 PAN : AACCG1980A (Appellant) (Respondent) Appellant by Sh. Suresh Gupta, CA Respondent by Sh. Vivek Kumar Upadhyay, Sr. DR Date of Hearing 20/12/2023 Date of Pronouncement 22/12/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal filed by the Assessee…

B4S Solutions P.Ltd, New Delhi vs. DCIT, Central Circle-13, New Del;Hi

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 3047/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Advocate

Section 10(34)Section 143(1)Section 154

…I.T.A. No. 3047/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3047/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 B4S Solutions Pvt. Ltd., DCIT, बनाम CH. No. 206-207, Vs. Ansal Satyam, Central Circle : 13, RDC, Raj Nagar, Ghaziabad. New Delhi. PAN No. AABCB4705D अपीलाथ" / Appellant ""यथ"/ Respondent Shri Akhilesh Kumar, िनधा"रतीक"ओरसे /Assessee by : Advocate; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 16/11/2023 सुनवाईक"तारीख/ Date of hearing : उ"ोषणाक"ता…

Biltech Engineers Pvt Ltd., Bhilai, Durg vs. Assistant Commissioner of Income Tax-1(1), Bhilai, Durg

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 274/RPR/2023[2015-16]Status: DisposedITAT Raipur29 Nov 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.274/Rpr/2023 "नधा"रण वष" / Assessment Years : 2015-16 Biltech Engineers Private Limited 4Th Floor Surya Treasure Island Mall, Junwani Road, Smriti Nagar, Bhilai (C.G.) Pan : Aaccb2418A .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri Satya Prakash Sharma, Sr.DR

Section 143(3)Section 28Section 36(1)(vii)Section 37

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.274/RPR/2023 "नधा"रण वष" / Assessment Years : 2015-16 Biltech Engineers Private Limited 4th Floor Surya Treasure Island Mall, Junwani Road, Smriti Nagar, Bhilai (C.G.) PAN : AACCB2418A .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B. Doshi, C.A. Revenue by : Shri Satya Prakash Sharma, Sr.DR सुनवाई क" तार"ख / Date o…

Benson Movers P.Ltd, New Delhi vs. ACIT, Circle-4(2), New Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 2710/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Nov 2023AY 2019-20

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Yudhisthir Mehtani

Section 143(1)Section 234ASection 36(1)(va)

…I.T.A. No. 2710/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2710/Del/2022 िनधा"रणवष"/Assessment Years: 2019-20 M/s. Benson Movers Pvt. Ltd., ACIT, बनाम E-48/4, Phase : II, Circle : 4 (2) Vs. Okhla Industrial Area, New Delhi. New Delhi – 110 020. PAN No. AADCB6980G अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Yudhisthir Mehtani, C. A.; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 14/11/2023 सुनवाईक"तारीख/ Date of hearing : 17/1…

Subodh Kumar Choudhary, Delhi vs. ITO Ward 32(3), Delhi

In the result, appeal of the assessee is allowed for statistical purpose

ITA 361/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Saurav Rohatgi

Section 143(1)Section 36(1)(va)Section 37(1)

…I.T.A. No. 361/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.361/Del/2023 िनधा"रणवष"/Assessment Years: 2018-19 Subodh Kumar Choudhary, Income Tax Officer, बनाम M/s. BAC Equipments, Ward : 32 (3) Vs. D-85, 1st Floor, Delhi. Street No. 4, Laxmi Nagar, Delhi – 110 092. PAN No. ADJPC6448A अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Saurav Rohatgi, C. A.; राज"वक"ओरसे / Department by Shri Anuj Garg, : Sr. D. R. 02/11/2023 सुनवाईक"तारीख/ Date of…

Lal Babu Pandey, Gurgaon vs. ITO, Ward-1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…I.T.A. Nos. 275 & 1232/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A Nos. 275 and 1232/Del/2023 िनधा"रणवष"/ Assessment Years: 2018-19 & 2019-20 Lal Babu Pandey, Income Tax Officer, बनाम C/o. CA, M. R. Sahu, Vs. House No. 651, 1st Floor, Ward : 1 (4) Sector : 10-A, Nr. G.D. Goenka Public School, Gurgaon. Gurgaon, Haryana – 122 001. PAN No. ARFPP9995D अपीलाथ" / Appellant ""यथ" / Respondent Shri M. R. Sahu, िनधा"रतीक"ओरसे /Assessee by : C. A.; राज"वक"ओरसे / Department by Shri Om Parkash, Sr. D. R.; : 09/10/2023 स…

Lal Babu Pandey, Gurgaon vs. ITO Ward 1(4), Gurgaon

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

Magna Automations Limited, New Delhi vs. DCIT Circle 16(1), New Delhi

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2019-20 M/s Magna Automations Limited, Vs DCIT, Circle-16(1), B-9, Ground Floor, D/S Quarters, New Delhi. West Patel Nagar, New Delhi-110048 PAN- AAACM0255E APPELLANT RESPONDENT Assessee represented by Sh. Yudhister Mehani, CA Department represented by Sh. Alok Bhura, Sr. DR Date of hearing 10.10.2023 13.10.2023 Date of pronouncement O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 16.02.2023, for the assessmen…

Dignus Services, New Delhi vs. ITO, Ward 29(6), New Delhi

In the result, appeals of the assessee are partly allowed as

ITA 117/DEL/2023[2019-20]Status: DisposedITAT Delhi26 Sept 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, Ito, Cb-358, 3Rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. Pan No Aanfd4934F. अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 36(1)(va)Section 43B

…I.T.A. Nos. 116 & 117/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, ITO, CB-358, 3rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. PAN No AANFD4934F. अपीलाथ" Appellant ""यथ"/Respondent Dr. Rakesh Gupta, Adv. & िनधा"रतीक"ओरसे /Assessee by Shri Somil Agrawal, Adv. Shri Vivek Kumar Upadhyay, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 21.08.2023 26.09.2023…

Dignus Services, Delhi vs. ITO, Ward 29(6), New Delhi

In the result, appeals of the assessee are partly allowed as

ITA 116/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Sept 2023AY 2018-19

Section 139(1)Section 36(1)(va)Section 43B

Electronica Machine Tools Limited, Pune vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Pune

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 351/PUN/2023[2013-14]Status: DisposedITAT Pune20 Sept 2023AY 2013-14

For Appellant: Shri Suhas B Bora, CAFor Respondent: Shri Keyur Patel, CIT-DR

Section 14ASection 35(1)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „A‟ BENCHES :: PUNE BEFORE SHRI R.S. SYAL, HON. VICE PRESIDENT & SHRI PARTHA SARATHI CHAUDHURY, HON. JUDICIAL MEMBER Electronica Machine Tools Ltd., vs DCIT, Central Circle-1(1), Gate No.55, Krushnakunj Pune. Bungalow, Saswad Kondwa Road, A/P Hirve, Tal Purandhar, Pune. PAN: AAACE 4196 L Appellant Respondent Assessee by : Shri Suhas B Bora, CA Revenue by : Shri Keyur Patel, CIT-DR Date of hearing : 08/09/2023 Date of pronouncement : /09/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income…

Matrix Clothing Pvt. Ltd., Gurgaon vs. Addl. CIT, Spl. Range- 6, New Delhi

In the result, the appeals of the assessee are treated as allowed for statistical purposes for both the AYs 2014-15 and 2015-16 subject to directions contained in para 11 above

ITA 6073/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Sept 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR

Section 28Section 36(2)

…Tribunal in the assessee’s case for AY 2012-13, appeal has been filed before the Hon’ble consideration vide order dated 15.05.2019 in ITA No. 1123/2018. 6.2 The Ld. AR referred to the judgment of the Hon’ble Supreme Court in PCIT vs. Khyati Realtors (P) Ltd. 447 ITR 167(SC) and the decision of Hon’ble Delhi High Court in Mohan Meakin Ltd. vs. CIT 348 ITR 109(Delhi) in support of his submission that the order of the Tribunal for AY 2012-13 on the issue in assessee’s own case should not be followed. 7. The Ld. DR supported the order of the Ld. CIT(A) who has followed the order of the Tribunal in assessee’s own ca…

Matrix Clothing Pvt. Ltd., Gurgaon vs. Addl. CIT, Spl. Range- 6, New Delhi

In the result, the appeals of the assessee are treated as allowed for statistical purposes for both the AYs 2014-15 and 2015-16 subject to directions contained in para 11 above

ITA 6072/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Sept 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR

Section 28Section 36(2)

M/S Rajesh Exports Limited, Bangalore vs. The Assistant Commissioner of Income Tax Central Circle-1(2), Bangalore

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 340/BANG/2023[2015-16]Status: DisposedITAT Bangalore25 Aug 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Rajesh Exports Ltd., The Assistant No. 4, Batavia Commissioner Chambers, Of Income Tax, Kumara Park Road, Central Circle – Kumara Park East, 1(2), Vs. Bangalore – 560 001. Bangalore. Pan: Aaacr8642N Appellant Respondent Assessee By : Shri Surya Tejas, Advocate Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Surya Tejas, AdvocateFor Respondent: Shri D.K. Mishra, CIT DR

Section 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Rajesh Exports Ltd., The Assistant No. 4, Batavia Commissioner Chambers, of Income Tax, Kumara Park Road, Central Circle – Kumara Park East, 1(2), Vs. Bangalore – 560 001. Bangalore. PAN: AAACR8642N APPELLANT RESPONDENT Assessee by : Shri Surya Tejas, Advocate Revenue by : Shri D.K. Mishra, CIT DR Date of Hearing : 25-07-2023 Date of Pronouncement : 25-08-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee agai…

Sonia Chawla, Faridabad vs. ITO, Ward-2(4), Faridabad

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 669/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Aug 2023AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri Girish Gupta, CAFor Respondent: Shri Anuj Garg, Sr.DR

Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.669/DEL/2023 Assessment Year 2018-19 Sonia Chawla ITO, 5R-8, Shop No.212 Vs. Ward-2(4) 2nd Floor Opposite SBI Faridabad Main Branch, NIT Haryana Faridabad, Haryana. TAN/PAN: AFVPC4918F (Appellant) (Respondent) Appellant by: Shri Girish Gupta, CA Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 21 08 2023 Date of pronouncement: 21 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the…

Laurels (India) Impex Pvt. Ltd., New Delhi vs. DCIT, Circle-13(1), Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 2887/DEL/2022[2020-21]Status: DisposedITAT Delhi21 Aug 2023AY 2020-21

Bench: Shri C.M. Garglaurels (India) Impex Pvt. Ltd, Vs. Dcit, C.O. M/S. Shri Ram ‘G’ Circle-13(1), Assocaites, B-9/B, First Floor, Delhi Kalka Ji, New Delhi (Appellant) (Respondent) Pan: Aaacs9311B

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member Laurels (India) Impex Pvt. Ltd, Vs. DCIT, C.o. M/s. Shri Ram ‘G’ Circle-13(1), Assocaites, B-9/B, First Floor, Delhi Kalka Ji, New Delhi (Appellant) (Respondent) PAN: AAACS9311B Assessee by : Shri Somil Agarwal, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 21/08/2023 Date of pronouncement 21/08/2023 O R D E R 1. This appeal has been filed by the assessee against the order of the ld CIT(A)/ National Faceless Appeal Centre (NFAC), Delhi dated 15.11.2022 for AY 2020-21. 2. The captioned appeal relates to As…

Encotec Energy (India) Private Limited, New Delhi vs. DCIT Circle-7(1), New Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 152/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Aug 2023AY 2020-21

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaencotec Energy (India) Pvt. Ltd, Vs. Dcit, 90-A, Pocket 1, Mayur Vihar, Circle-7(1), Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan: Aacce1338E Assessee By : Shri Baldev Raj, Ca Revenue By : Shri N. K. Bansal, Sr. Dr Date Of Hearing 22/06/2023 Date Of Pronouncement 17/08/2023

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri N. K. Bansal, Sr. DR

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Shri C.M. Garg, Judicial Member and Shri Pradip Kumar Kedia, Accountant Member Encotec Energy (India) Pvt. Ltd, Vs. DCIT, 90-A, Pocket 1, Mayur Vihar, Circle-7(1), Phase-1, New Delhi New Delhi (Appellant) (Respondent) PAN: AACCE1338E Assessee by : Shri Baldev Raj, CA Revenue by : Shri N. K. Bansal, Sr. DR Date of Hearing 22/06/2023 Date of pronouncement 17/08/2023 O R D E R PER C. M. GARG, J. M.: 1. This appeal has been filed by the assessee against the order of the ld CIT(A)/ National Faceless Appeal Centre (NFAC), Delhi dated 06.12.2022 for AY 2…

Dedha India Solutions P.Ltd, New Delhi vs. ITO, Ward 7(1), New Delhi

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 268/DEL/2023[2019-20]Status: DisposedITAT Delhi08 Aug 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.268/DEL/2023 Assessment Year 2019-20 Dedha India Solutions P. Ltd., ITO, 410, Prakash Deep Building, 7, Vs. Ward-7(1) Tolstoy Marg, Connaught Place New Delhi Central Delhi New Delhi. TAN/PAN: AADCD0044K (Appellant) (Respondent) Appellant by: Shri Baldev Raj, CA Shri Manish Upneja, CA Respondent by: Shri Vivek Kumar Upadhyay, Sr.DR Date of hearing: 25 07 2023 Date of pronouncement: 08 08 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned app…

DCIT, Central Circle -15, New Delhi vs. B.L.Kashyap & Sons Ltd, New Delhi

In the result, the appeal of the revenue and cross objection of assessee are allowed for statistical purposes

ITA 2622/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Jul 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumarassessment Year: 2019-20 The Dcit, Centralcircle-15, New Delhi M/S. B.L. Kashyap & Sons Ltd., 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 Vs. New Delhi 110025 Pan Aaacb 0205 F (Appellant) (Respondent) Co No. 174/Del/2022 In Ita No.2622/Del/2022 Assessment Year: 2019-20 M/S. B.L. Kashyap & Sons Ltd., The Dcit, Centralcircle-15, New Delhi 409, 4Th Floor, Dlf Tower-A, Jasola, 110055 New Delhi 110025 Vs. Pan Aaacb 0205 F (Appellant) (Respondent)

For Appellant: Shri Sourav Rohtagi, CA

Section 143(1)Section 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: H: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 The DCIT, CentralCircle-15, New Delhi M/s. B.L. Kashyap & Sons Ltd., 409, 4th Floor, DLF Tower-A, Jasola, 110055 vs. New Delhi 110025 PAN AAACB 0205 F (Appellant) (Respondent) CO No. 174/Del/2022 In ITA No.2622/Del/2022 Assessment Year: 2019-20 M/s. B.L. Kashyap & Sons Ltd., The DCIT, CentralCircle-15, New Delhi 409, 4th Floor, DLF Tower-A, Jasola, 110055 New Delhi 110025 vs. PAN AAACB 0205 F (Appellant) (Respondent) For Assessee : Shri S…