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“Section 10(2)(xiva)”

Section References (mined)Section 10Section 10(2)(xiva)8 judgments

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, appeal is dismissed

ITA 7517/DEL/2019[2016-17]Status: HeardITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2015-16 With Assessment Year: 2016-17 Ptc India Financial Services Vs. Addl. Cit, Ltd., Special Range-7, Telephone Exchange Building, New Delhi 8, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent) With Assessment Year: 2015-16 With Assessment Year: 2016-17 Addl. Cit, Vs. Ptc India Financial Services Special Range-7, Ltd., New Delhi 2Nd Floor, Nbcc Tower, 15, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent)

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-7, NEW DELHI

In the result, appeal is dismissed

ITA 6913/DEL/2019[2016-17]Status: HeardITAT Delhi21 Dec 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2015-16 With Assessment Year: 2016-17 Ptc India Financial Services Vs. Addl. Cit, Ltd., Special Range-7, Telephone Exchange Building, New Delhi 8, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent) With Assessment Year: 2015-16 With Assessment Year: 2016-17 Addl. Cit, Vs. Ptc India Financial Services Special Range-7, Ltd., New Delhi 2Nd Floor, Nbcc Tower, 15, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent)

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

PTC INDIA FINANCIAL SERVICES LTD,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI

In the result, appeal is dismissed

ITA 6081/DEL/2019[2015-16]Status: HeardITAT Delhi21 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2015-16 With Assessment Year: 2016-17 Ptc India Financial Services Vs. Addl. Cit, Ltd., Special Range-7, Telephone Exchange Building, New Delhi 8, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent) With Assessment Year: 2015-16 With Assessment Year: 2016-17 Addl. Cit, Vs. Ptc India Financial Services Special Range-7, Ltd., New Delhi 2Nd Floor, Nbcc Tower, 15, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent)

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

ADDL.CIT, SPECIAL RANGE-7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, appeal is dismissed

ITA 5654/DEL/2019[2015-16]Status: HeardITAT Delhi21 Dec 2023AY 2015-16

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2015-16 With Assessment Year: 2016-17 Ptc India Financial Services Vs. Addl. Cit, Ltd., Special Range-7, Telephone Exchange Building, New Delhi 8, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent) With Assessment Year: 2015-16 With Assessment Year: 2016-17 Addl. Cit, Vs. Ptc India Financial Services Special Range-7, Ltd., New Delhi 2Nd Floor, Nbcc Tower, 15, Bikaji Cama Place, Delhi-110066 Pan :Aaecp0501C (Appellant) (Respondent)

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

view that the above contentions of the assessee are incontrovertible. Section 36(1)(viii) of 1961 Act corresponds to section 10(2)(xiva) of 1922 Act meaning thereby that the provision of special deduction to an specified entity existed in Income Tax Act 1922 and was retained