MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

35. In the light of the above legal position, what we need to decide at the outset is whether the amounts paid by the assessee to the non-resident agents could be termed as "consideration for the rendering of any managerial, technical and consultancy services". As we do so, it is useful to bear in mind the fact that even

COMMISSIONER OF INCOME TAX DELHI I vs. CONTINENTAL PACKAGING P.LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

THE COMMISSIONER OF INCOME TAX vs. NOKIA INDIA LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

THE COMMISSIONR OF INCOME TAX vs. NIS SPARTA LTD

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

CIT vs. OCL INDIA LTD

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX vs. BRIJBASI ART PRESS LIMITED

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

II … Appellant - versus – LEROY SOMER & CONTROLS (I) PVT LTD ... Respondent AND + ITA 453/2008 COMMISSIONER OF INCOME TAX-I … Appellant - versus – C.J. INTERNATIONAL HOTELS LIMITED ... Respondent AND + ITA 456/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 462/2008 COMMISSIONER OF INCOME TAX … Appellant - versus – ANANT RAJ INDUSTRIES PVT LIMITED ... Respondent AND + ITA 476/2008