MICROSOFT CORPORATION (INDIA) PVT. LTD.,NEW DELHI vs. ADDII CIT NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

In the result, the appeal of the assessee is allowed and Stay Application of the assessee is dismissed as infructuous

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 802/Del/2021 : Asstt. Year : 2016-17 & Sa No. 102/Del/2022 : Asstt. Year : 2016-17

TDS credit to the extent of INR 2,42,97,541. 5. That on the facts and circumstances of the case, the Ld. AO has grossly erred in not allowing deduction claimed by the Appellant u/s 80G of the Act amounting to INR 25,52,78,282. 6. That on the facts and circumstances of the case/the

CANDOR KOLKATA ONE HI- TECH STRUCTURES PVT. LTD.,MAHARASHTRA vs. ACIT SPL. RNAGE-2, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR KOLKATA ONE HI- TECH STRUCTURES PVT. LTD.,MAHARASHTRA vs. ACIT SPECIAL RANGE-2, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. (FORMERLY KNOWN AS UNITECH REALTY PROJECTS PVT. LTD.),MUMBAI vs. ACIT SPL. RANGE-2, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. (FORMERLY KNOWN AS UNITECH REALTY PROJECTS PVT. LTD.),MUMBAI vs. ADDL. CIT, RANGE- 2 , NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

ADDL. CIT, RANGE- 2 , NEW DELHI vs. CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. , NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR KOLKATA ONE HI-TECH STRUCTURES PRIVATE LIMITED,MUMBAI vs. ACIT CIRCLE-5(2), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR GURGAON TWO DEVELOPERS & PROJECT PVT LTD (FORMERLY KNWON AS UNITECH DEVELOPERS AND PROJECTS PVT. LTD.),DELHI vs. ADDL. CIT, SPECIAL RANGE- 2 , NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

ADDL.CIT, SPECIAL RANGE-9, NEW DELHI vs. CANDOR GURGAON TWO DEVELOPERS AND PROJECT PVT LTD, MUMBAI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

CANDOR GURGAON TWO DEVELOPERS AND PROJECT LTD. (FORMERLY KNWON AS UNITECH DEVELOPERS AND PROJECTS PVT. LTD.),MUMBAI vs. ADDI. CIT SPL. RANGE- 2, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

AMIT KUMAR,PANIPAT HARYANA vs. DCIT, NFAC (DELHI)

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 80IAB of the Act for the AY 2016-17 in all 3 entities in conformity with assessed loss/income as computed pursuant to the order of the appeals for the AY 2015-16 in all 3 entities. Accordingly issue is allowed for statistical purposes. 14. Issue no. 7; This issue is peculiar to Entity

JCB INDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE - 13(1), NEW DELHI

In the result appeal for assessment year 2009-10, 2013-14 in respect of transaction with non-AE is set aside to Id

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 144B of the Income Tax Act (“Act” for short) dated 26/02/2022 by (Income Tax Department) National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT (A)”, for short]. 2. Grounds taken in this appeal are as under: 1. That on the facts and circumstances of the case and in law, the AO/DRP/TPO have erred in assessing the total income