“cross objection”

JCIT, Special Range-1, New Delhi vs. American Express (India) Pvt. Ltd., New Delhi

In the result, the Cross-objection filed by the assessee is dismissed

Bench: Shri R.K.Panda & Shri Kul Bharatassessment Year : 2012-13 American Express (India) Pvt.Ltd., Vs Jcit, Metropolitan Saket, 7Th Floor, Office Special Range-I, Block, District Centre, Saket, New Delhi-110002. New Delhi-110017. Pan-Aaaca8163F Appellant Respondent

directed against the separate orders of Ld. CIT(A)-44, New Delhi dated 31.01.2018, 17.04.2018, 31.01.2018, 28.02.2018 & 28.02.2018 respectively. The assessee has also filed cross-objections for the Assessment Years 2012-13 & 2013-14. 2 | P a g e ITA Nos. 2714/Del/2018 & Others 2. All these appeals are having identical ... grounds of appeals. Therefore, all appeals and cross-objection were taken up together and are being disposed of by way of a consolidated order, for the sake of brevity. 3. First we take up ITA No.2714/Del/2018 [Assessment Year 2012- 13] wherein the assessee has raised following grounds of appeal:- “Based

American Express (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, the Cross-objection filed by the assessee is dismissed

Bench: Shri R.K.Panda & Shri Kul Bharatassessment Year : 2012-13 American Express (India) Pvt.Ltd., Vs Jcit, Metropolitan Saket, 7Th Floor, Office Special Range-I, Block, District Centre, Saket, New Delhi-110002. New Delhi-110017. Pan-Aaaca8163F Appellant Respondent

directed against the separate orders of Ld. CIT(A)-44, New Delhi dated 31.01.2018, 17.04.2018, 31.01.2018, 28.02.2018 & 28.02.2018 respectively. The assessee has also filed cross-objections for the Assessment Years 2012-13 & 2013-14. 2 | P a g e ITA Nos. 2714/Del/2018 & Others 2. All these appeals are having identical ... grounds of appeals. Therefore, all appeals and cross-objection were taken up together and are being disposed of by way of a consolidated order, for the sake of brevity. 3. First we take up ITA No.2714/Del/2018 [Assessment Year 2012- 13] wherein the assessee has raised following grounds of appeal:- “Based

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

DCIT Circle-1 Ltu, New Delhi vs. Dalmia Bharat Sugar & Industries Ltd, New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

DCIT Circle-I(Ltu), New Delhi vs. Dalmia Bharat Sugar and Industries Ltd., New Delhi

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

153C r.w.s 143(3) of the Income-tax Act, 1961 [The ACT] dated 30.03.2015 by the Ld. Ld AO. 02. Assessee has filed 6 cross objections [CO] in these appeals filed by the learned AO. 03. Since the issues involved in the Appeals and Cross-Objections for all these Assessment ... additions made on protective basis by the Ld. A.O., the Assessee has agitated the jurisdiction assumed by the Ld. A.O. u/s 153C vide its Cross-Objections. 11. As stated, a pen drive was found from the premises of Mr. Joydeep Basu. On the content of pen drive, statements

Addl. CIT, Special Range- 03, New Delhi vs. Dlf Ltd., New Delhi

Bench: Shri Amit Shukla & Prashant Maharishi

dated 20.06.2017, passed by Ld. CIT (A)-3, New Delhi for the quantum of assessment for the AY 2012-13. The assessee has filed cross-objection involving solitary issue. 2. The Revenue has raised following grounds of appeal: I.T.As. No.5940 & 5941/DEL/2017 and CO No.5 & 6/DEL/2021 2 1) "Ld. Commissioner ... made by the AO on account of adjustment towards Arm's Length Price." 3. On the other hand, the cross-objection of the assessee is as under: 1a. That learned CIT(A) has grossly erred in law and on the facts and in the circumstances of the appellant's case

DCIT, Central Circle, Noida vs. Ypt Entertainment House P. Ltd., Patiala

In the result, the appeals by Revenue and the Cross

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

Hearing : 08.09.2021 Date of Order : 08 .09.2021 CO No. 162 & 163/Del/2019 O R D E R PER BENCH : These two appeals by Revenue and Cross Objection by Assessee are filed against the impugned order of Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur, [“Ld. CIT(A)”, for short], dated ... Assessment Year 2012- 13 & 2013-14 respectively. 2. Perusal of the aforesaid appeals filed by the Revenue and Cross Objection filed by the assessee apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed

DCIT, Central Circle, Noida vs. Ypt Entertainment House P. Ltd., Patiala

In the result, the appeals by Revenue and the Cross

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

Hearing : 08.09.2021 Date of Order : 08 .09.2021 CO No. 162 & 163/Del/2019 O R D E R PER BENCH : These two appeals by Revenue and Cross Objection by Assessee are filed against the impugned order of Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur, [“Ld. CIT(A)”, for short], dated ... Assessment Year 2012- 13 & 2013-14 respectively. 2. Perusal of the aforesaid appeals filed by the Revenue and Cross Objection filed by the assessee apparently show that the same is having low tax effect as per CBDT Circular No.17/2019 dated 8th August, 2019 vide which the Revenue has been directed

DCIT, Central Circle, Noida vs. Ypt Entertainment House P. Ltd., Patiala

In the result, the appeal by Revenue and the Cross Objection filed by the Assessee; both are dismissed

Bench: Ms Suchitra Kamble & Shri Anadee Nath Misshra

/Del/2018 and C.O. No. 147/Del/2018 YPT Entertainment House P. Ltd. Per Anadee Nath Misshra, AM (A) This appeal by Revenue and Cross Objection by Assessee are filed against the impugned order of Learned Commissioner of Income Tax (Appeals)-IV, Kanpur, [“Ld. CIT(A)”, for short], dated 07.02.2018 for Assessment Year ... grounds of appeal by Revenue and Cross Objection by Assessee are as under: ITA No.- 3764/Del/2018 “1. Whether in the facts and circumstances of the case, the Ld CIT(A) was erred in law & failed to appreciate the merit of the case that loans is not properly explained

Addl. CIT, Special Range- 7, New Delhi vs. Pnb Housing Finance Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2014-15

assessment year 2014-15 in the case of PNB Housing Finance Ltd., (“the assessee”), the Revenue preferred this appeal. The assessee has also preferred cross objections in this appeal. 2. Brief facts of the case are that the assessee is an approved housing finance company engaged in the business ... preferred appeal, learned CIT(A) deleted both the additions. Hence, the Revenue is aggrieved by such deletion and preferred this appeal. Assessee also filed cross objections claiming that they are entitled to deduction for a sum of Rs.1,02,40,893/- against its business income on account of education cess

Addl.CIT, Special Range-2, New Delhi vs. Barco Electronic Systems Pvt. Ltd., New Delhi

In the result, the appeal of the assessee in ITA

Bench: Ms. Suchitra Kambledr. B. R. R. Kumarita No. 2148/Del/2018 : Asstt. Year: 2012-13 Barco Electronics Systems Pvt. Vs Dcit, Ltd., E-20, 1St & 2Nd Floor, Hauz Central Circle-4(1), Khas, New Delhi-110016 New Delhi (Appellantt (Respondent) Pan No. Aaacb5865F

present appeals have been filed by the assessee and the revenue against the orders of ld. CIT (A)-44, New Delhi dated 31.01.2018 and Cross Objection filed by the assessee. 2. The Transfer Pricing issue raised by the assessee in the appeal pertains to the direction

Barco Electronic Systems Pvt. Ltd., New Delhi vs. DCIT, Central Circle- 4(1), New Delhi

In the result, the appeal of the assessee in ITA

Bench: Ms. Suchitra Kambledr. B. R. R. Kumarita No. 2148/Del/2018 : Asstt. Year: 2012-13 Barco Electronics Systems Pvt. Vs Dcit, Ltd., E-20, 1St & 2Nd Floor, Hauz Central Circle-4(1), Khas, New Delhi-110016 New Delhi (Appellantt (Respondent) Pan No. Aaacb5865F

present appeals have been filed by the assessee and the revenue against the orders of ld. CIT (A)-44, New Delhi dated 31.01.2018 and Cross Objection filed by the assessee. 2. The Transfer Pricing issue raised by the assessee in the appeal pertains to the direction

DCIT, New Delhi vs. M/S. Rrpr Holding Pvt. Ltd., New Delhi

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Pawan Singh[A.Y 2009-10]

Shri Rohit Garg, Adv Revenue by : Smt. Sushma Singh, CIT- DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the Revenue and cross objection by the assessee are preferred against the order of the Commissioner of Income Tax [Appeals] - XXVIII, New Delhi dated 12.10.2012 pertaining to Assessment Year ... appellant, while computing the disallowance u/s 14A where as there is no such provision under rule 8D of the Income Tax Rules.” 3. The cross objections of the assessee read as under: 1. “That the authorities below ought not to have considered: (1) Professional and consultancy charges to the extent

Jansampark Advertising & Marketing P.Ltd, Delhi vs. ITO, Ward-4(2) (Now Ward-13(2), New Delhi

In the result, appeal of the assessee is allowed

Bench: Shri N.K.Billaiya & Shri K.Narasimha Chary

4839/Del/2009 and CO No. 103/Del/2011 upheld the order of the Ld. CIT(A) in deleting the addition and also dismissed the cross objections holding it to be infructuous. Further appeal was preferred by Revenue before the Hon’ble High Court and the Hon’ble High Court while disposing

ACIT, Circle- 5(1), New Delhi vs. Bumi Hiway (India) Ltd., New Delhi

In the result, all the appeals of the Revenue and assessee and cross objection of the assessee are allowed for the statistical purposes

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2012-13

Maurya, Adv. Date of hearing 04.08.2021 Date of pronouncement 10.08.2021 ORDER PER O.P. KANT, AM: The present appeals by the Revenue and Cross Objection and cross appeal by the assessee for assessment years 2012-13 have been preferred against the order dated 23/10/2017 passed by the learned Commissioner of Income ... Appeals)-2, New Delhi [in short ‘the Ld. CIT(A)’]. The appeal by the Revenue and cross objection by the assessee for assessment year 2013-14 have been preferred against order dated 24/10/2017 passed by the Ld. CIT(A). These appeals and cross objections relates to a common issue

ACIT, Circle- 5(1), New Delhi vs. Bumi Hiway (India) Ltd., New Delhi

In the result, all the appeals of the Revenue and assessee and cross objection of the assessee are allowed for the statistical purposes

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2012-13

Maurya, Adv. Date of hearing 04.08.2021 Date of pronouncement 10.08.2021 ORDER PER O.P. KANT, AM: The present appeals by the Revenue and Cross Objection and cross appeal by the assessee for assessment years 2012-13 have been preferred against the order dated 23/10/2017 passed by the learned Commissioner of Income ... Appeals)-2, New Delhi [in short ‘the Ld. CIT(A)’]. The appeal by the Revenue and cross objection by the assessee for assessment year 2013-14 have been preferred against order dated 24/10/2017 passed by the Ld. CIT(A). These appeals and cross objections relates to a common issue

Bumi Hiway (India) P.Ltd, New Delhi vs. DCIT, Circle-5(1), New Delhi

In the result, all the appeals of the Revenue and assessee and cross objection of the assessee are allowed for the statistical purposes

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2012-13

Maurya, Adv. Date of hearing 04.08.2021 Date of pronouncement 10.08.2021 ORDER PER O.P. KANT, AM: The present appeals by the Revenue and Cross Objection and cross appeal by the assessee for assessment years 2012-13 have been preferred against the order dated 23/10/2017 passed by the learned Commissioner of Income ... Appeals)-2, New Delhi [in short ‘the Ld. CIT(A)’]. The appeal by the Revenue and cross objection by the assessee for assessment year 2013-14 have been preferred against order dated 24/10/2017 passed by the Ld. CIT(A). These appeals and cross objections relates to a common issue