COMMISSIONER OF INCOME TAX DELHI IV vs. INTERNATIONAL TRACTORS LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

TDS, reliance was placed on the decision of the Supreme Court in DIT v. A.P. Moller Moersk (2017) 392 ITR 186 (SC). 32. On the issue of exercise of jurisdictional powers under Section 263 of the Act, reliance was placed on the decision in Malabar Industrial Co. Ltd. v. CIT (2000) 243 ITR 83 (SC) and the decision of Punjab

IMSI INDIA PVT. LTD.,NEW DELHI vs. ACIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

56,400 Nil vi) Nortel 7,58,800 Nil vii) Nokia, Iran 16,19,967 10,00,159 viii) Wipro 18,68,577 Nil TOTAL 5,20,28,467 23,02,858 On the basis of aforesaid details, the ld. CIT(A) observed that the percentage of revenue generated by manpower deployed in the State of Uttarakhand came to only

IMSI INDIA PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

56,400 Nil vi) Nortel 7,58,800 Nil vii) Nokia, Iran 16,19,967 10,00,159 viii) Wipro 18,68,577 Nil TOTAL 5,20,28,467 23,02,858 On the basis of aforesaid details, the ld. CIT(A) observed that the percentage of revenue generated by manpower deployed in the State of Uttarakhand came to only

DCIT, NEW DELHI vs. M/S. L.T. FOODS LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

TDS 10,30,213/- 4 Disallowance on account of personal expenses 7,70,096/- 5 Addition under section 69 of the Act on account of 1,63,39,670/- unexplained investment 6 Addition under section 14A of the Act read with 18,18,915/- Rule 8D of the Rules Total 29,98,97,528/- Aggrieved by such additions, assessee preferred

M/S L.T. FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed and the appeal of the Assessee is allowed in part and for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri K.Narasimha Charydcit Vs. L.T. Foods Ltd., Central Circle-19, Unit No. 134, First Floor, 3Rd Floor, Ara Centre, Rectangle-I, Saket District Centre Jhandewalan Extn. New Delhi. New Delhi.

TDS 10,30,213/- 4 Disallowance on account of personal expenses 7,70,096/- 5 Addition under section 69 of the Act on account of 1,63,39,670/- unexplained investment 6 Addition under section 14A of the Act read with 18,18,915/- Rule 8D of the Rules Total 29,98,97,528/- Aggrieved by such additions, assessee preferred

DCIT, NEW DELHI vs. M/S DHARAMPAL SATYAPAL LTD.,, DELHI

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

TDS provisions on nature of payments and as such disallowances u/s 40(a)(ia) is illegal, arbitrary and without any ground or basis. (iii) That in any case, impugned disallowance is without appreciating proviso to section 201(1) of I.T. Act, 1961. 4. That finding of conclusion of CIT(A) in respect of value of work in progress is illegal

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

HLS ASIA LTD.,,NEW DELHI vs. CIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

ACIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

HLS ASIA LTD.,NEW DELHI vs. CIT- IV, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

M/S. HLS ASIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

HLS ASIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

IB(4) of the Act to the assessee @ l 00% of the profit of the undertaking set up at Duliajan, being a mineral based industry, in terms of notification No. SO 627 (E) dated 04-08- 1999, read with the second proviso to sub-section (4) of section 80-lB of the income-tax Act. 1961 ('the Act’). 2. That

CAIRN ENERGY HYDROCARBONS LTD.,GURGAON vs. DDIT, NEW DELHI

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

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

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

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground

DDIT, NEW DELHI vs. M/S. CAIRN ENERGY HYDROCARBONS LTD., GURGAON

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

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground

CAIRN ENERGY HYDROCARBON LTD. ,GURGAON vs. DCIT, INTL. TAXATION, CIRCLE, GURGAON

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

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground

DCIT, INTL. TAXATION, CIRCLE, GURGAON vs. CAIRN ENERGY HYDROCARBON LTD. , GURGAON

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

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 6357/Del/2013: Asstt. Year : 2010-11 Dcit, Vs Cairn Energy Hydrocarbon Ltd., C/O. Cairn India Ltd., 3Rd & 4Th Circle-3(2), International Taxation, Floor, Vipul Plaza, Suncity, Sector- New Delhi 54, Gurgaon (Appellant) (Respondent) Pan No. Aaccc3279J

TDS requirement have been duly complied with the operator. hence, the disallowance made by the AO on account of exploration & development expenditure per se and on account of infraction of provisions of Section 40(a)(ia) of the Income Tax Act, 1961 are liable to be deleted. The order of the ld. CIT(A) on this ground is affirmed. Ground