ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

250 of the Income Tax Act, 1961 [the Act] emanating from the assessment orders dated 31.03.2024 passed u/s 147 r.w.s. 143(3) of the Act by the Assessing Officer [“AO”] pertaining to AY 2019-20. ITA Nos.4115 & 4067/Del/2025 2. As the captioned cross-appeals filed by the Revenue and the assessee are having common issues of addition made

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

250 of the Income Tax Act, 1961 [the Act] emanating from the assessment orders dated 31.03.2024 passed u/s 147 r.w.s. 143(3) of the Act by the Assessing Officer [“AO”] pertaining to AY 2019-20. ITA Nos.4115 & 4067/Del/2025 2. As the captioned cross-appeals filed by the Revenue and the assessee are having common issues of addition made

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, NOIDA

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD., NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

250(4) AY Name of the Entity Relevant Page No. of AO order Relevant Page No. of CIT(A) order 19-20 ACE MEGA STRUCTURE P.LTD. 9-10 112-113 19-20 ALLURE DEVELOPER PVT LTD 62-64 76-77 20-21 AJAY REALCON INDIA PVT LTD 75-77 90-91 20-21 STAR LANDCRAFT

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

250 of the Income Tax Act, 1961 [the Act] emanating from assessment order dated 31.12.2022 passed u/s 143(3) of the Act for Assessment Year 2021-22. 2. Brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted on 04.01.2022 at the premises of the ACE and Rudra Group. The search

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

250 of the Income Tax Act, 1961 [the Act] emanating from assessment order dated 28.03.2024 passed u/s 143(3) of the Act by the Assessing Officer [“AO”] for Assessment Year 2022-23. 2. Brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted on 28.07.2021 at the premises

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

250/– against the returned income of the assessee at Rs. 223 7412/–. 3. Aggrieved, assessee preferred appeal before The Commissioner Of Income Tax Appeals. He passed an order on 3/7/2014 deleting the whole addition. He gave his detailed reasons as per para number five of his order. Therefore, the learned assessing officer aggrieved with the order of the Commissioner appeals

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

250 of the Act is further appealable before the Tribunal under section 253 of the Act. Hence, we admit the present appeals filed by the assessee even on this preliminary issue. We have already adjudicated the issue of charging fees under section 234E of the Act by the Assessing Officer while processing returns/statements in the paras hereinabove and in view

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

250 of the Act is further appealable before the Tribunal under section 253 of the Act. Hence, we admit the present appeals filed by the assessee even on this preliminary issue. We have already adjudicated the issue of charging fees under section 234E of the Act by the Assessing Officer while processing returns/statements in the paras hereinabove and in view

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

250 of the Act is further appealable before the Tribunal under section 253 of the Act. Hence, we admit the present appeals filed by the assessee even on this preliminary issue. We have already adjudicated the issue of charging fees under section 234E of the Act by the Assessing Officer while processing returns/statements in the paras hereinabove and in view

DLF LIMITED,NEW DELHI vs. ITO (TDS), NEW DELHI

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

TDS where ever required in accordance with the aircraft etc. as per the assessee. Thus the assessee submitted before the ITO that these payments are covered under the exemptions available under DTAA not chargeable to tax u/s 5(2) read with Section 9 of the Income Tax Act, 1961. Further they are taxed with the relevant country. Therefore, provisions