ESSAR COMMUNICATIONS LIMITED,MAURITIUS vs. ACIT, CIRCLE-1 (2)(2), NEW DELHI

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

250 of the Act, on the following grounds: On the facts, in law and in circumstances of the case, the learned CIT(A): General 1. erred in holding that the capital gains earned by the Appellant on the sale of Vodafone Essar Limited (VEL') shares by the Appellant to Euro Pacific Securities Limited ('EPSL') are taxable in India; Holding that

INTERGLOBE ENTERPRISES LTD.,,GURGAON vs. DCIT, NEW DELHI

In the result, Assessee’s appeal is treated as partly allowed for statistical

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

6,17,357/- while computing the disallowance under Rule 8D(ii) without appreciating that the same was already disallowed by the appellant in its return of income. 2. That the Ld. Assessing Officer has erred on facts and in law in computing credit of Minimum Alternate Tax (“MAT”) to be set off in terms of provisions of Section 115JAA

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

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

6) in the case of M/s Allure Developers Pvt. Ltd., AY 2020-21 (pp. 79–80). Accordingly, the ground raised by the department regarding violation of Rule 46A is not relevant, particularly as all enquiry findings were forwarded to the AO for comments, and no objections were raised (Ref: CIT(A) order, M/s Allure Developers

ESSAR COM LIMITED,MAURITIUS vs. ACIT, CIRCLE 1(2)(2), NEW DELHI

TDS deducted by EPSL was also kept in\nabeyance. In this return, it was claimed that the capital gains\narising from transfer of shares in VEL was not chargeable to tax in\nIndia as per Article 13(4) of the tax treaty. The assessment\nproceedings in both the cases were taken up subsequent to the\ndecision

RAMGIRI,GURGAON vs. ITO,WARD-3(1), GURGAON

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

TDS by the concerned bank. The information in respect of the Term Deposit and interest accrued thereon got reflected in the 26AS of appellant assessee. The Assessing Officer (hereinafter, the ‘AO’), based on this information, formed a belief that the investment in the Term Deposit and accrued interest thereon had escaped assessment (the assessee is a non-filer); therefore

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

INDO SOLAR LTD.,NEW DELHI vs. ACIT, CIRCLE-12(1), NEW DELHI

In the result, Assessee’s appeal is allowed for statistical purposes

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2014-15

TDS on provision of legal and professional expenses. 2. At the time of hearing, Ld. counsel for the assessee has drawn our attention towards Section 250(6

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

250 (INR 20,580/-, estimated on the basis of RBI reference rate as on 28.03.2013), and USD 394264(INR 2, 14,40,076/-, estimated on the basis of RBI reference rate as on 28.03.2013), has escaped assessment for A. Y 2013-14 and issued notice u/s 148 of the Act dated 28.06.2021. 3. During the year, the assessee submitted

VODAFONE MOBILE SERVICES LTD.,,NEW DELHI vs. ITO, KARNAL

In the result, all the 03 Appeals i

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

TDS), Chandigarh passed u/s. 263 of the I.T. Act, 1961 and orders of Ld. Commissioner of Income Tax (Appeals), Karnal passed u/s. 250(6) of the I.T. Act, 1961 pertaining to A.Yrs. 2007-08, 2008-09 & 2009-10. Since the issues involved in these appeals are identical and inter-connected, hence, the appeals were heard together and are being disposed