MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Usmicrosoft Corporation (India) Vs. Dcit, Pvt. Ltd, Circle-16(1), 807, New Delhi House, New Delhi Barakhamba Road, New Delhi (Appellant) (Respondent) Pan: Aaacm5586C Assessee By : Shri Nageswar Rao & Parth, Adv Revenue By: Shri Rajesh Kumar, Cit(Dr) Date Of Hearing 22/02/2024 Date Of Pronouncement 28/02/2024

2 and 3 that though the assessment order passed by the ld AO pursuant to the directions of the ld Dispute Resolution Panel (DRP) is barred by limitation. We deem it fit to address this preliminary ground as it goes to the root of the matter. 3. We have heard the rival submissions and perused the material available on record

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

153 r.w.s. 144C of the Act and hence, void-ab-initio, therefore, needs to be quashed/ annulled.\n4. That on the facts, law and in the circumstances of the case, the Ld. AO, Ld. TPO as well as the Ld. DRP have erred in law in framing a high-pitched assessment u/s 143(3) r.w.s. 144C

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

153 shall, so far as may, apply to the time limit prescribed in sub-section (3)." 12.3 Subsequently, section 201(3)(ii) of the Act came to be amended by Finance Act of 2012 with retrospective effect from 1/4/2010 whereby in sub-section (3) in clause (ii) words "four years" came to be substituted by words "six years". Amended section

M/S UNITECH LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, assessee’s appeals is allowed and revenue’s appeal is dismissed

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2009-10 M/S. Unitech Ltd., Vs. Additional Cit, 6-Community Centre, Range-18, Saket, New Delhi-1100 17 New Delhi. (Pan: Aaacu1482H) (Appellant) (Respondent) Assessment Year: 2009-10 Additional Cit, Vs. M/S. Unitech Ltd., Range-18, 6-Community Centre, New Delhi. Saket, New Delhi (Pan: Aaacu1482H) (Appellant) (Respondent) Assessee By: S/Shri Salil Aggarwal, Adv., Gautam And, Ca & Shjalesh Gupta, Ca Department By: S/Shri Dilip Shivpuri & Ruchir Bhatia, Government Standing Counsels Date Of Hearing : 12 .01.2016 Date Of Pronouncement: 08 :04.2016 Order Per I.C. Sudhir:These Cross Appeals Preferred By Assessee & Revenue Are Directed Against The Order Of Learned Cit(A)-Xxi, New Delhi Dated 16.8.2013 & Relate To Assessment Year 2009-10. 2. The Appellant-Assessee Is A Public Limited Company Engaged In The Business Of Construction & Development Of Real Estate Projects. For The Assessment Year Under Consideration, It Filed A Return Declaring An Income Of Rs. 922,30,17,671/- On 29.9.2009, Which Came To Be Assessed At An Income Of Rs. 3361,18,87,560/- In An Order Dated 1.8.2012 Under Section 143(3) Of The Act. On Appeal, Learned Cit(A) Granted Part Relief To The Appellant & Hence The Appeals Before Us.

TDS on account of service tax is factually and legally misconceived and therefore, no disallowance was warranted under section 40a(ia) of the Act. 10.3 That even otherwise, in any case, no disallowance was warranted under section 40a(ia) of the Act as the entire sum stood paid during the year. 11 That the learned Commissioner of Income Tax (Appeals

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

153 TTJ 513 (Del.), for this proposition. 7. The question that arises for consideration is whether interest should be levied on the assessee under Section 234B, on the ground of non-payment of advance tax. The case of the Revenue, in short, is that the position of law in 2015:DHC:278-DB ITA 352/2014 and connected matters Page

STANDARD CHARTERED GRINDLAYS PTY LTD.,NEW DELHI vs. DDIT, NEW DELHI

Appeal is partly allowed

Bench: Shri I. C. Sudhir & Shri O. P. Kant

153(3) of the Act. The same is upheld. Ground Nos. 1, 2 and 3 are thus, rejected. GROUND NOS. 5 & 6 : 6. The ld. AR clarified the background facts pertaining to the payment of interest for borrowing foreign currency loan by the Indian PE from its head office for making deposit in India were that as follows

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

TDS') amounting to INR 1,77,696/- and self-assessment tax credit of INR 31,22,870/- whilst computing the tax liability of the Appellant for the year under consideration. 9. That in the facts and circumstances of the case & in law, the Ld. AO has erred in initiating penalty proceedings under section 274 read with 271F

ACIT, CIRCLE- 11(2), NEW DELHI vs. HINDUSTAN EPC COMPANY LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

153 ITD 496 (Delhi Trib.) dated 12.1.2015. The essence of the arguments advanced by the ld.DR before us is also addressed in the said decision by the Delhi Tribunal. The relevant operative portion of the said decision is reproduced hereunder:- “3. We have heard the rival submissions and perused the relevant material on record. There is no dispute

HINDUSTAN EPC COMPANY LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

153 ITD 496 (Delhi Trib.) dated 12.1.2015. The essence of the arguments advanced by the ld.DR before us is also addressed in the said decision by the Delhi Tribunal. The relevant operative portion of the said decision is reproduced hereunder:- “3. We have heard the rival submissions and perused the relevant material on record. There is no dispute

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Section 153 C of the Act but in relation to Section 153A of the Act as well.Consequently, this Court does not find any error having been committed by the ITAT in accepting the plea of the Assessee that there is no 64 I.T.As. No.4039, 4040, 4041, 4042, 4043, 4064, 4065, 4066, 4067, 4068, 4069, 4070/DEL/2017 incriminating document which was seized