M/S. NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY,NOIDA vs. ACIT, NOIDA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

TDS by allottees and banks and ignored the huge amounts of tax appearing in Form 26AS/Form 16A. f) That the authorities below have failed to appreciate the fact that NOIDA can be held to be carrying out charitable activities and, therefore, its receipts are not amenable to tax. 7. It is humbly prayed that the aforesaid grounds being purely legal

M/S. NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY,NOIDA vs. ACIT, NOIDA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

TDS by allottees and banks and ignored the huge amounts of tax appearing in Form 26AS/Form 16A. f) That the authorities below have failed to appreciate the fact that NOIDA can be held to be carrying out charitable activities and, therefore, its receipts are not amenable to tax. 7. It is humbly prayed that the aforesaid grounds being purely legal

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

TDS under section 195 of the Act. 11.1 The Assessee during the course of the argument of this appeal, with regard to selection of comparables for determination of Arm‟s Length Price, only agitated/pressed the grounds relating to inclusion of (i) TCS E-serve Ltd. (in short „TCS‟) and (ii) eClerx Services Ltd. (in short „eClerx‟) and for making

ITO, WARD-1(1), FARIDABAD, FARIDABAD vs. CHAMAN, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

section 10(37) of the Income Tax Act 1961, compensation / enhanced compensation received by an individual in lieu of compulsory acquisition of agricultural land by the government is exempt from income tax. Therefore, I am of the considered view that the amount of Rs. 95,50,853/-received by the appellant on account of enhanced compensation is exempt from

BIGFOOT RETAIL SOLUTION PVT LTD,NEW DELHI vs. ACIT CIRCLE 5(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2015-16

TDS between ITR and 26AS; ITA No. 3161/Del/19 security deposit of Rs. 1,53,20,438/- shown by the assessee; company international system expenses of Rs. 8,89,844/- and telephone and internet expenses of Rs. 2,38,919/-. On appeal, the Ld. CIT(A) allowed part relief. The assessee is in further appeal against sustaining the addition

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

108 TTJ 38] and the Cochin Bench decision in the case of Vodafone Essar Limited v/s ACIT [(2010) 129 TTJ 222]. 8. For AY 2010-11 and 2011-12 also, the AO came to the same conclusion by following the same judgments and held the assessee to be in default in terms of Section 194H read with Section

VACHASPATI SHARMA,GURGAON vs. ITO WARD -4(1), GURGAON

In the result, the appeal of the assessee is dismissed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

section 194A of the I.T. Act. 11. Reliance has also placed on the following judgments :- 1. CIT, Faridabad vs. Ghanshyam (HUF) [29] 182 Taxman 368 (SC) 2. CIT, Rajkot Vs. Govindbhai Mamaiya [2014] 52 taxman.com 27 (SC) 3. Surjit Kumar Chetal Vs. CIT-XV [2017] 86 taxmann.com 121 (Delhi) 4. Movaliya Bhikhubhai Balabhai v. ITO [2016] 70 taxmann.com

TERADATA OPERATIONS INC.,UNITED STATES vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal bearing ITA No

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 195 would be triggered, the AAR held as follows: “From the above analysis of both the agreements it is clear that pursuant to the obligation under the FCA, the AT&S Austria has offered the services of technical experts to the applicant on the latter's request and the terms and conditions for providing services of technical experts

TERADATA OPERATIONS INC.,UNITED STATES vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal bearing ITA No

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 195 would be triggered, the AAR held as follows: “From the above analysis of both the agreements it is clear that pursuant to the obligation under the FCA, the AT&S Austria has offered the services of technical experts to the applicant on the latter's request and the terms and conditions for providing services of technical experts

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

TDS provisions in the case of residents and curb bogus payments. Moreover, though section 194J was inserted with effect from July 1, 1995, till the assessment year in question that is the assessment year 2005-06 both the Revenue and the assessee proceeded on the footing that section 194'J was not applicable to the Page 5 of 59 payment

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 115JB of the Income Tax Act, 1961. In the present Assessment Year also the facts are similar and are squarely covered with the decision of the Tribunal for A.Ys. 2010-11, 2011-12, 2012-13 and 2013-14. Hence Ground Nos. 15 to 14.3 are allowed. 24. As regards Ground No. 16 to 16.2 is relating to Disallowance

PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs. HCL INFOTECH PVT LTD

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

108/-. 10. It is the respondent's assertion that due to some technical glitch, though an acknowledgement of filing the revised return was issued but no TDS claim could be reflected when it filed/uploaded the return. Hence, without any delay, it filed a complaint before the Centralised Processing Centre (hereinafter referred to as „the CPC‟) on 04.04.2016 flagging that

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said