Refer: CIT v. Tejaji Farasram Kharawalla Ltd.: 67 ITR 95 (SC); DIT v. A.P. Moller Maersk A S

ITO Ward - 61(1), New Delhi vs. Anish Kumar Gupta, New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO Ward - 61(1), New Delhi vs. Anish Kumar Gupta, New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO Ward - 61(1), New Delhi vs. Ashish Kumar Gupta, New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

ITO Ward - 61(1), New Delhi vs. Ashish Kumar Gupta, New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Ashish Kumar Gupta, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Ashish Kumar Gupta, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Ashish Kumar Gupta, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Anish Kumar Gupta, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Anish Kumar Gupta, New Delhi vs. ITO Ward - 37(1), New Delhi

In the result, all the appeal of the revenue are dismissed on this score

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As. No.1233 & 1234/DEL/2020 Assessment Years 2007-08 & 2008-09 Anish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AFAPG9859G (Appellant) (Respondent) I.T.As. No.1235, 1236 & 1237/DEL/2020 Assessment Year 2007-08, 2008-09 & 2009-10 Ashish Kumar Gupta, v. ITO, Ward-37(1), K-28, 3rd Floor, New Delhi. Sarita Vihar, New Delhi. TAN/PAN: AGQPG7405B (Appellant) (Respondent) ITAs No.1452 & 1453/DEL/2020 Assessment Y…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

Satya Prakash Gupta, Delhi vs. DCIT Central Circle-19, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

DCIT, CC-19, New Delhi vs. Satya Prakash Gupta, New Delhi

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA Nos.1277 to 1281/Del./2021 (ASSESSMENT YEARS : 2013-14 to 2017-18) DCIT, CC – 19, vs. Shri Satya Prakash Gupta, New Delhi. House No.H – 3/1, Model Town II, New Delhi – 110 055. (PAN : AAHPG0717H) ITA Nos.723 & 724/Del./2021 (ASSESSMENT YEARS : 2012-13 & 2013-14) Shri Satya Prakash Gupta, vs. DCIT, CC – 19, House No.H – 3/1, Model Town II, New Delhi. New Delhi – 110 055. (PAN : AAHPG0717H) CO Nos.55 to 58/Del/2021 (in ITA Nos.127…

Chander Mohan Lal, New Delhi vs. ACIT Circle - 61(1), New Delhi

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Sh. Chander Mohan Lall, Assistant Commissioner of D-17, South Extension, Part-2, Income Tax, New Delhi-110049 Circle-6(1), Dr. S.P. Mukherjee Civic Centre, Jawaharlal Nehru Marg, New Delhi-110002 PAN-AAFPL6527N Appellant Respondent Appellant by Sh. Ajay Vohra, Sr. Adv. Sh. Neeraj Jain, Adv. Ms. Manisha Sharma Adv. Respondent by Sh. F.R. Meena - Sr. DR Date of Hearing 29.11.2021 Date of Pronouncement 09.12.2021…

Spice Mobility Ltd., Noida vs. ACIT, Meerut

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

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2011-12] Spice Mobility Limited Vs. The A.C.I.T. [Formerly S. Mobility Ltd] Circle - 2 19A & 19B, Floor No. 5 Meerut Global Knowledge Park Sector 125, Noida Pan : Aabcm 5619 D [Appellant] [Respondent] Date Of Hearing : 28.03.2019 Date Of Pronouncement : 29.03.2019

…ase of Jagran Prakashan Ltd Vs. DCIT 345 ITR 288. It is the say of the ld. AR that it is a well settled proposition of law that no TDS is required on reimbursements as held by the Hon'ble Jurisdictional High Court of Delhi in the case of Fortis Healthcare Ltd 181 Taxmann 257 and DLF Commercial Project Corporation ITA No. 507 of 2013. 11. The ld. AR further drew our attention to the relevant clauses of the agreement with one of the distributors namely, Delta Prime Marketing Pvt Ltd. and pointed out that under the heading “Relation of Buyer and Seller”, it has been specifically mentioned that this agreement does no…

M/S. Dolphin Drilling Pte. Ltd., New Delhi vs. ADIT, Dehradun

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

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘I-2’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2007-08 Dolphin Drilling Pte. Ltd., C/o vs. ADIT(Intl. Taxation) Nangia & Company, CA, Suite-4A, Dehradun. Plaza M-6, Jasola, New Delhi. PAN : AACCD0288Q. (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate Sh. Neeraj Jain, Advocate Sh. Shahil Sharma, Advocate Respondent by Sh. H.K. Choudhary, CIT/DR Date of Hearing 08.01.2019 Date of Pronouncement 27.02.2019 ORDER Per L.P. Sahu, A.M.: This appeal filed by the assessee is directed…