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23 results for “TDS”+ Section 80A(1)clear

Sorted by relevance

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Key Topics

Section 80I46Deduction23Section 143(3)21Section 801A(4)20Section 92C13Section 2412Section 80J12Addition to Income12Section 801A10Disallowance

M/S. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

TDS credit the learned CIT(A) restored the issue to the Assessing Officer for examining the claim of the assessee from the records and allow the tax credit. However, the claim of the assessee regarding deduction u/s 80JJAA was rejected. Against this rejection, the assessee is in appeal before this Tribunal. 5. Apropos to the grounds of appeal learned counsel

Showing 1–20 of 23 · Page 1 of 2

10
Section 115J9
House Property6

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

TDS credit the learned CIT(A) restored the issue to the Assessing Officer for examining the claim of the assessee from the records and allow the tax credit. However, the claim of the assessee regarding deduction u/s 80JJAA was rejected. Against this rejection, the assessee is in appeal before this Tribunal. 5. Apropos to the grounds of appeal learned counsel

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5701/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Feb 2023AY 2011-12

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

TDS etc within the statutory due dates as is clear from the following records: Assessment Year Date of filling Income Tax Return Due Date 2006-07 20.11.2006 30.11.2006 2007-08 29.10.2007 31.10.2007 2008-09 25.09.2008 30.09.2008 2009-10 29.09.2009 30.09.2009 2010-11 28.09.2010 30.09.2010 2011-12 29.09.2011 30.09.2011 2012-13 12.10.2012 30.09.2012 2) The turnover of the company has also

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5704/DEL/2016[2013-14]Status: DisposedITAT Delhi07 Feb 2023AY 2013-14

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

TDS etc within the statutory due dates as is clear from the following records: Assessment Year Date of filling Income Tax Return Due Date 2006-07 20.11.2006 30.11.2006 2007-08 29.10.2007 31.10.2007 2008-09 25.09.2008 30.09.2008 2009-10 29.09.2009 30.09.2009 2010-11 28.09.2010 30.09.2010 2011-12 29.09.2011 30.09.2011 2012-13 12.10.2012 30.09.2012 2) The turnover of the company has also

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5703/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

TDS etc within the statutory due dates as is clear from the following records: Assessment Year Date of filling Income Tax Return Due Date 2006-07 20.11.2006 30.11.2006 2007-08 29.10.2007 31.10.2007 2008-09 25.09.2008 30.09.2008 2009-10 29.09.2009 30.09.2009 2010-11 28.09.2010 30.09.2010 2011-12 29.09.2011 30.09.2011 2012-13 12.10.2012 30.09.2012 2) The turnover of the company has also

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

ITA 5702/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2023AY 2012-13

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Ramesh Goyal, CA &For Respondent: Ms Kajal Singh, Sr. DR
Section 115JSection 119Section 139Section 143(1)Section 143(1)(a)Section 170Section 170(1)Section 44ASection 801ASection 80I

TDS etc within the statutory due dates as is clear from the following records: Assessment Year Date of filling Income Tax Return Due Date 2006-07 20.11.2006 30.11.2006 2007-08 29.10.2007 31.10.2007 2008-09 25.09.2008 30.09.2008 2009-10 29.09.2009 30.09.2009 2010-11 28.09.2010 30.09.2010 2011-12 29.09.2011 30.09.2011 2012-13 12.10.2012 30.09.2012 2) The turnover of the company has also

PRAGATI POWER CORPORATION LTD.,NEW DELHI vs. ACIT, CIRCLE-20(1), NEW DELHI

In the result the Miscellaneous Application of the assessee is\nallowed

ITA 1168/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Jan 2024AY 2013-14
For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. P. N. Barnwal, CIT-DR
Section 40Section 43BSection 80I

TDS- u/s 40(a)(ia)\n932,588\n932,588\nAdd: Provision for Obsolence and slow moving inventory\n27,446,706\n27,446,706\nAdd: Stamp duty for issue of shares\n4,000,001\n4,000,001\nAdd: Provision for Gratuity- u/s 40(A)(7)\n4,344,729\n3,800,059\n544,670\nAdd: Contribution to PRMS

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

ITA 7407/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

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

ITA 1451/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

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

ITA 1399/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

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

ITA 3692/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Nov 2023AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

ITA 4865/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Nov 2023AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

ITA 4864/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the 'gross total income' of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only to computation

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

ITA 3557/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Dec 2024AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. K. Gupta, CAFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR
Section 143(3)Section 4Section 801A(4)Section 80I

TDS etc within the statutory due dates as is clear from the following records: Assessment Year Date of filling Income Tax Return Due Date 2006-07 20.11.2006 30.11.2006 2007-08 29.10.2007 31.10.2007 2008-09 25.09.2008 30.09.2008 2009-10 29.09.2009 30.09.2009 2010-11 28.09.2010 30.09.2010 4 Synergy Waste Management

NEC HCL SYSTEM TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result we confirm the finding the of the CIT (A) regarding deletion of disallowance u/s 40a (i) of The Income tax Act of Rs

ITA 5497/DEL/2012[2008-09]Status: DisposedITAT Delhi22 Jan 2016AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra Sr. AdvocateFor Respondent: Shri Anuj Arora, CIT (DR)
Section 10ASection 10A(8)Section 143(2)Section 143(3)Section 40

1. the Hon'ble Commissioner of Income Tax (Appeals) (CIT(A)) has erred in upholding the action of the Learned AO in not allowing set-off of losses incurred by the STPI unit of Rs. 5,490,557 which is entitled for deduction under section 10A of the Act against the business profits from Non - STPI unit

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

section 40A (2), disallowance on ground of excessive purchase price could not have been made under that section. Further, the Tribunal held that the transactions were entered by the assessee on account of commercial expediency and when the recipients had paid tax on payments received from the assessee company, disallowance could not be made by applying provisions of section

K R PULP AND PAPERS LTD. ,DELHI vs. DCIT CENTRAL CIRCLE-19 , DELHI

In the result, appeal of the assessee is partly allowed

ITA 755/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Jul 2025AY 2017-18
Section 143(2)Section 143(3)Section 144CSection 80ISection 92C

80A(6) as well as clause (i)\nof the Explanation to Section 801A(8) have been brought to the\nstatute book by the Finance Act, 2012 with effect from 1st April\n2013.\n21. Now coming to the facts of the present case where the TPO\nhad evaluated and compared the transactions with reference to the\naverage price

K.R.PULP AND PAPERS LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-19, DELHI

In the result, appeal of the assessee is partly allowed

ITA 4456/DEL/2024[2020-21]Status: DisposedITAT Delhi04 Jul 2025AY 2020-21
Section 143(2)Section 143(3)Section 144CSection 80ISection 92C

80A(6) as well as clause (i)\nof the Explanation to Section 801A(8) have been brought to the\nstatute book by the Finance Act, 2012 with effect from 1st April\n2013.\n\n21. Now coming to the facts of the present case where the TPO\nhad evaluated and compared the transactions with reference to the\naverage price

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, NEW DELHI vs. KOYA AND COMPANY CONSTRUCTION LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 2177/DEL/2023[2017-18]Status: DisposedITAT Delhi26 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Sudhir Pareekdcit, Vs. M/S. Koya & Company Construction Ltd. Central Circle 19, 12-2-831/38/1, 72 Migh, New Delhi. Mehdipatnam, Hyderabad – 500 028 (Telangana). (Pan :Aacck3240R) (Appellant) (Respondent) Assessee By : Shri K.C. Devdas, Ar Revenue By : Shri Shankar Gupta, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 26.11.2025 Order Per S. Rifaur Rahman:

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Shankar Gupta, Sr. DR
Section 139(1)Section 142(1)Section 143(2)Section 92CSection 92D

section 92CA(l) of the Act for determination of Arm's length price in respect of the specified domestic transactions reported by the assessee for the assessment year under consideration. 7. The Additional DIT (TP), Hyderabad (TPO) initiated the transfer pricing proceedings and issued notice on November 26, 2019 and January 5, 2021. The assessee filed the details as called

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

ITA 4328/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21
Section 115JSection 143(3)Section 250Section 80GSection 80ISection 92C

1) of Order 41 of the Code of Civil Procedure, \"That the\nappellate court has power to allow additional evidence not only if it\nrequires such evidence \"to enable it to pronounce judgment\" but also for\n\"any other substantial cause.\" There may be cases where even though the\ncourt finds that it is able to pronounce judgment