SSI Limited v. Deputy Commissioner of Tax

40 Taxmann.com 451Reported decision2013#20889 most cited

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

Issues it is cited on

section 201(1a)profits and gains of business or profession revenue expenditure erroneous and prejudicial section 37(1)section 37 section 263 total income business section 143(3)interest

Judgments citing SSI Limited v. Deputy Commissioner of Tax

DCIT, CENTRAL CIRCLE-18, DELHI vs. MS DELHIVERY PVT. LTD., DELHI

In the result, the appeal filed by the revenue is dismissed

ITA 2176/DEL/2023[2018-19]Status: DisposedITAT Delhi06 Dec 2023AY 2018-19

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2018-19 Dcit Vs. Ms Delhivery Pvt. Ltd. Central Circle – 18 N-24-N34, S-24-S-34, Air Delhi Cargo Logistics Centre-Ii, Opposite Gate 6 Cargo Terminal Igi Airport, South West, New Delhi-110037 Pan No.Aapcs9575E (Appellant) (Respondent) Appellant By Sh. T. James Singson, Cit Dr Respondent By Sh. K. M. Gupta, Advocate Date Of Hearing: 06/12/2023 Date Of Pronouncement: 06/12/2023 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-27, New Delhi Dated 08.05.2023 Pertaining To A.Y.2018-19. 2. The Revenue Has Raised The Following Grounds :- 1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Is Right In Not Sustaining The Disallowance Of Deduction Claimed On Account Of Employee

Section 37(1)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2018-19 DCIT Vs. Ms Delhivery Pvt. Ltd. Central Circle – 18 N-24-N34, S-24-S-34, Air Delhi Cargo Logistics Centre-II, Opposite Gate 6 Cargo Terminal IGI Airport, South West, New Delhi-110037 PAN No.AAPCS9575E (APPELLANT) (RESPONDENT) Appellant by Sh. T. James Singson, CIT DR Respondent by Sh. K. M. Gupta, Advocate Date of hearing: 06/12/2023 Date of Pronouncement: 06/12/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the revenue is preferred aga…

JT.CIT (OSD), CENTRAL CIRCLE-18, NEW DELHI vs. DELHIVERY P.LTD, NEW DELHI

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1735/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER ITA No.1734& 1735/Del/2023 Assessment Year: 2015-16 & 2017-18 Jt. CIT (OSD) Central Circle – Delhivery P. Ltd. N-24-N34, Air Cargo, 18 New Delhi Vs Logistics Centre-II, Opposite, Gte 6 Crgo, Terminal IGI, Airport, South West, New Delhi-110037 PAN No. AAPCS9575E (APPELLANT) (RESPONDENT) Appellant Sh.Vivek Kumar Upadhyay, Sr DR Respondent Sh. K. M. Gupta, Advocate Sh. Ashish Garg, Advocate Date of Hearing 16.10.2023 Date of Pronouncement 16.10.2023 ORDER PER N. K.…

JT.CIT (OSD), CENTRAL CIRCLE-18, NEW DELHI vs. DELHIVERY P.LTD, NEW DELHI

In the result, ITA No.1734/Del/2023 is partly allowed and ITA

ITA 1734/DEL/2023[2015-16]Status: DisposedITAT Delhi16 Oct 2023AY 2015-16

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasad

Section 263Section 37(1)

DELHIVERY PVT. LTD.,NEW DELHI vs. PR, CIT-3, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1036/DEL/2021[2015-16]Status: DisposedITAT Delhi16 Mar 2023AY 2015-16

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. M. Baranwal, CIT DR

Section 143(3)Section 14ASection 201Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. CIT-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAPCS9575E Assessee by : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, AR Revenue by : Sh. M. Baranwal, CIT DR Date of Hearing: 05.01.2023 Date of Pronouncement: 16.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee agai…