TDS (1), Bombay v. Larsen and Toubro Ltd.

101 Taxmann.com 83Reported decision#11981 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

section 32(1)(iia)section 194hadditional depreciationsection 135csr expenditureretrospective amendmentright to receivesection 32(1)mercantile system of accountingsection 32assessee in defaultsection 40(a)(ia)

Judgments citing TDS (1), Bombay v. Larsen and Toubro Ltd.

National Fertilizers Ltd., New Delhi vs. Addl. CIT, Range- 18, New Delhi

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

ITA 1148/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…Cross I.T.A. Nos. 1148 & 1041/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No.1041/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. National Fertilizers Ltd., Circle : 17 (2), Core-III, Scope Complex, बनाम New Delhi. 7, Institutional Area, Vs. Lodhi Road, New Delhi–110003 PAN No. AAACN0189N A N D आ.अ.सं./ I.T.A No.1148/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 M/s. National Fertilizers Ltd., ACIT, Core-III, Scope Complex, Circle : 17 (2), बनाम 7, Institutional…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

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

ITA 1041/DEL/2018[2011-12]Status: DisposedITAT Delhi02 Nov 2022AY 2011-12

Bench: Shri Anil Chaturvedia N D Shri Challa Nagendra Prasad

For Appellant: Shri Aman Garg, C. AFor Respondent: [CIT] – D. R
Section 43B

…Cross I.T.A. Nos. 1148 & 1041/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E” : DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./ I.T.A No.1041/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. National Fertilizers Ltd., Circle : 17 (2), Core-III, Scope Complex, बनाम New Delhi. 7, Institutional Area, Vs. Lodhi Road, New Delhi–110003 PAN No. AAACN0189N A N D आ.अ.सं./ I.T.A No.1148/Del/2018 िनधा"रणवष"/Assessment Year: 2011-12 M/s. National Fertilizers Ltd., ACIT, Core-III, Scope Complex, Circle : 17 (2), बनाम 7, Institutional…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

Appeal are dismissed

ITA 3698/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…1 ITA Nos. 3437 & ors/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3437/DEL/2018 (A.Y 2013-14) & I.T.A. No. 3438/DEL/2018 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) National Fertilizers Ltd. Vs DCIT Core-III, Scope Complex, 7, Cricle-17(2) Institutional Area, Lodhi Road, New Delhi New Delhi AAACN0189N (APPELLANT) (RESPONDENT) I.T.A. No. 3698/DEL/2018 (A.Y 2014-15) & I.T.A. No. 3697/DEL/2018 (A.Y 2013-14) ACIT Vs National Fertilizers Ltd. Cirlce-17(2) Core-III, Scope Complex…

ACIT, Circle- 17(2), New Delhi vs. National Fertilizers Ltd., New Delhi

Appeal are dismissed

ITA 3697/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…1 ITA Nos. 3437 & ors/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3437/DEL/2018 (A.Y 2013-14) & I.T.A. No. 3438/DEL/2018 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) National Fertilizers Ltd. Vs DCIT Core-III, Scope Complex, 7, Cricle-17(2) Institutional Area, Lodhi Road, New Delhi New Delhi AAACN0189N (APPELLANT) (RESPONDENT) I.T.A. No. 3698/DEL/2018 (A.Y 2014-15) & I.T.A. No. 3697/DEL/2018 (A.Y 2013-14) ACIT Vs National Fertilizers Ltd. Cirlce-17(2) Core-III, Scope Complex…

National Fertilizers Ltd., New Delhi vs. DCIT, Circle- 17(2), New Delhi

Appeal are dismissed

ITA 3438/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…1 ITA Nos. 3437 & ors/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3437/DEL/2018 (A.Y 2013-14) & I.T.A. No. 3438/DEL/2018 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) National Fertilizers Ltd. Vs DCIT Core-III, Scope Complex, 7, Cricle-17(2) Institutional Area, Lodhi Road, New Delhi New Delhi AAACN0189N (APPELLANT) (RESPONDENT) I.T.A. No. 3698/DEL/2018 (A.Y 2014-15) & I.T.A. No. 3697/DEL/2018 (A.Y 2013-14) ACIT Vs National Fertilizers Ltd. Cirlce-17(2) Core-III, Scope Complex…

National Fertilizers Ltd., New Delhi vs. DCIT, Circle- 17(2), New Delhi

Appeal are dismissed

ITA 3437/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2021AY 2013-14

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 145Section 14ASection 32Section 37(1)Section 40

…1 ITA Nos. 3437 & ors/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SH. PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3437/DEL/2018 (A.Y 2013-14) & I.T.A. No. 3438/DEL/2018 (A.Y 2014-15) (THROUGH VIDEO CONFERENCING) National Fertilizers Ltd. Vs DCIT Core-III, Scope Complex, 7, Cricle-17(2) Institutional Area, Lodhi Road, New Delhi New Delhi AAACN0189N (APPELLANT) (RESPONDENT) I.T.A. No. 3698/DEL/2018 (A.Y 2014-15) & I.T.A. No. 3697/DEL/2018 (A.Y 2013-14) ACIT Vs National Fertilizers Ltd. Cirlce-17(2) Core-III, Scope Complex…

M/S. National Fertilizers Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 3367/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Aug 2021AY 2012-13

Bench: Shri O.P. Kant & Shri K. Narasimha Charyassessment Year: 2012-13

For Appellant: Sh. Ved Jain, AdvocateFor Respondent: Sh. Gaurav Pundir, Sr. DR
Section 143(3)Section 145Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DLEHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. National Fertilizers Ltd., vs. DCIT, Central Circle 18(1), Core-111, Scope Complex, New Delhi. 7, Institutional Area, Lodhi Road, New Delhi. Assessment Year: 2012-13 DCIT, Central Circle 18(1), vs. M/s. National Fertilizers Ltd., New Delhi. Core-111, Scope Complex, 7, Institutional Area, Lodhi Road, New Delhi. PAN : AAACN0189N (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate Revenue by : Sh. Gaurav Pundir, Sr. DR Date…

DCIT, Circle- 17(2), New Delhi vs. Nalwa Steel and Power Ltd., New Delhi

In the result, appeal filed by the learned assessing officer is partly allowed

ITA 4022/DEL/2017[2012-13]Status: DisposedITAT Delhi31 May 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi(Through Video Conferencing) The Deputy Commissioner Versus M/S Nalwa Steel & Power Of Income Tax Circle – 17 Ltd (2), New Delhi 28, Najafgarh Road New Delhi Pan :- Aabcn 3209L (Appellant) (Respondent)

For Appellant: Sri Salil Kapoor, advocateFor Respondent: Ms Rakhi Bimal senior departmental representative
Section 115JSection 143Section 194HSection 32Section 40Section 43Section 80I

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) THE DEPUTY COMMISSIONER versus M/s Nalwa steel and Power OF INCOME TAX CIRCLE – 17 Ltd (2), New Delhi 28, najafgarh Road New Delhi PAN :- AABCN 3209L (Appellant) (Respondent) Assessee by : Sri Salil Kapoor, advocate Ms Ananya Kapoor advocate Revenue by: Ms Rakhi Bimal senior departmental representative Date of Hearing 21/5/2021 Date of pronouncement 31/05/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by The Deputy…

TDS (1), Bombay v. Larsen and Toubro Ltd. (101 Taxmann.com 83) — Cited in 8 Judgments | BharatTax