“section 40(a)(ia) disallowance”

SHRING CONSTRUCTION COMPANY PVT. LTD.,DEHRADUN vs. DCIT, CIRCLE-2, MUZAFFARNAGAR

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5226/Del/2016 : Asstt. Year: 2012-13 Ita No. 7057/Del/2018 : Asstt. Year: 2012-13 M/S Shring Construction Company Pvt. Vs Acit/Dcit, Ltd., D-245, Nehru Colony, Haridwar Circle-2, Road, Dehradun Muzaffarnagar (Appellant) (Respondent) Pan No. Aabcr4560L Assessee By : Sh. Ankit Gupta, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals Ita Nos. 5226/Del/2016 &

ground/grievance seeking to reverse the learned Shring Construction Company Pvt. Ltd. lower authorities respective assessment and lower appellate findings inter alia invoking section 40(a)(ia) disallowance of Rs.1,26,89,824/- and Rs.7,62,000/- on payments made to contractors/sub-contractors and legal and interest charges etc. as well ... statistical purpose. 6. We now advert to the assessee’ consequential section 271(1)(c) penalty appeal on the foregoing twin issue of section 40(a)(ia) disallowance and section 68 addition of unexplained Shring Construction Company Pvt. Ltd. cash credits. We are of the considered view that once we have

M/S SHRING CONSTRUCTION CO. PVT. LTD.,,DEHRADUN vs. ACIT, MUZAFFARNAGAR

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5226/Del/2016 : Asstt. Year: 2012-13 Ita No. 7057/Del/2018 : Asstt. Year: 2012-13 M/S Shring Construction Company Pvt. Vs Acit/Dcit, Ltd., D-245, Nehru Colony, Haridwar Circle-2, Road, Dehradun Muzaffarnagar (Appellant) (Respondent) Pan No. Aabcr4560L Assessee By : Sh. Ankit Gupta, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals Ita Nos. 5226/Del/2016 &

ground/grievance seeking to reverse the learned Shring Construction Company Pvt. Ltd. lower authorities respective assessment and lower appellate findings inter alia invoking section 40(a)(ia) disallowance of Rs.1,26,89,824/- and Rs.7,62,000/- on payments made to contractors/sub-contractors and legal and interest charges etc. as well ... statistical purpose. 6. We now advert to the assessee’ consequential section 271(1)(c) penalty appeal on the foregoing twin issue of section 40(a)(ia) disallowance and section 68 addition of unexplained Shring Construction Company Pvt. Ltd. cash credits. We are of the considered view that once we have

SONAM JAIN,DELHI vs. ITO WARD 58(1), DELHI

Appeal is partly allowed

Bench: Sh. Satbeer Singh Godaraita No. 7323/Del/2025 : Asstt. Year: 2020-21 Sonam Jain, Vs Income Tax Officer, Sinha & Sinha Law Chambers Llp, Ward-58(1), 108-109, Parmesh Business New Delhi-110002 Centre-1, Plot No. 20, Community Centre, Karkardooma, Delhi-110092 (Appellant) (Respondent) Pan No. Aokpj1373B Assessee By: Sh. Prince Mohan Sinha, Adv. & Sh. Aniket Krishnatray, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081007249(1) Dated 22.09.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

outset during the course of hearing that the assessee/appellant challenges the learned CIT(A)/NFAC’s action partly restricting assessment findings invoking section 40(a)(ia) disallowance of Rs.34,36,654/- @30% thereof; coming to Rs.10,30,996/-, in the lower appellate discussion. 2 Sonam Jain 4. That being ... which involves Rs.7,90,536/- incurred by the assessee. The learned Assessing Officer is accordingly directed to re-compute the impugned section 40(a)(ia) disallowance in the assessee’s hands going by the above commission fee expenditure only as per law. Ordered accordingly. 5. This assessee’s appeal

DCIT, DELHI vs. SHALIMAR CORP. LIMITED, MUMBAI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-30, , NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD., MUMBAI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD., MUMBAI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT,CENTRAL CIRCLE-30, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

SHALIMAR CORP LTD.,LUCKNOW vs. DCIT CENTER CIRCLE-30, DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Dcit, M/S. Shalimar Corp Ltd., A 2/3, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2764 To 2768/Del/2022 Assessment Years: 2012-13 To 2016-17 Vs. Dcit, M/S. Shalimar Corp Ltd., 11Th Floor, Shalimar Titanium, Central Circle-30, Vibhuti Khand, Gomti Nagar, New Delhi Lucknow Pan: Aadcs9234L (Appellant) (Respondent) With Ita Nos.2502/Del/2023; 2853 & 2854/Del/2022 Assessment Years: 2011-12, 2013-14 & 2015-16 Vs. M/S. Shalimar Corp Ltd., Dcit, Central Circle-30, 308, Tulsiani Chamber, New Delhi Nariman Point, Mumbai Pan: Aadcs9234L (Appellant) (Respondent) Assessee By Sh. Subhash Agarwal, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

aggrieved against both the learned lower authorities’ action treating it’s share capital and premium of Rs.4.05 crores as unexplained cash credits, section 40(a)(ia) disallowance of Rs.5,05,671/- on account of non- deduction of TDS and section 40A(3) cash payment disallowance of Rs.60,549/-, as against

PRIME COMFORT PRODUCTS (P) LTD.,NEW DELHI vs. DCIT, CPC, BENGALURU

In the result, this assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri

TOUCHE DIGITAL PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER WARD 25(3), DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 1120/Del/2025 : Asstt. Year : 2018-19 Touche Digital Pvt. Ltd., Vs Income Tax Officer, A-5, Chottey Lal Park, Opp. Bank Of Ward-25(3), India, Kirti Nagar, New Delhi-110002 New Delhi-110015 (Appellant) (Respondent) Pan No. Aaect4378D Assessee By: None Revenue By : Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing: 15.05.2025 Date Of Pronouncement: 15.05.2025 Order

able assistance coming from the Revenue side represented by learned departmental representative Sh. Yogeshwar Sharma, both the lower authorities herein have invoked section 40(a)(ia) disallowance; as the case may be, in the assessee’s 2 Touche Digital Pvt. Ltd. case to the tune of Rs.4,08,417/- after

HONEYWELL INTERNATIONAL INDIA PRIVATE LIMITED,DELHI vs. DCIT CIRCLE-10(1), DELHI

Appeal is partly allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 M/S. Honeywell International Vs. Dcit, India Pvt. Ltd., Circle-10(1), 1120-21, 11Th Floor, Tower-A, Delhi Dlf Tower, Jasola District Centre, New Friends Colony, South-East Delhi, New Delhi Pan: Aabca7954K (Appellant) (Respondent) Assessee By Sh. S.K. Aggarwal, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17.04.2025 Date Of Pronouncement 17.04.2025 Order

grounds of appeal and the facts and circumstances of the case.” 3. Coming to the assessee first and foremost substantive ground challenging section 40(a)(ia) disallowance, learned counsel’s solitary substantive argument is that its corresponding computation had already disallowed the same @30%; involving payments to the resident recipients

LATE SMT. DAYAWANTI DEVI,NEW DELHI vs. DCIT, NEW DELHI

In the result, this assessee’s appeal is partly allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri