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1,871 results for “TDS”+ Set Off of Lossesclear

Sorted by relevance

Mumbai2,464 Delhi1,871 Bangalore939 Chennai900 Kolkata647 Ahmedabad297 Hyderabad268 Jaipur222 Chandigarh188 Raipur168 Pune158 Surat98 Indore95 Cochin94 Rajkot85 Visakhapatnam80 Cuttack74 Karnataka68 Lucknow62 Ranchi49 Nagpur47 Jabalpur39 Patna33 Amritsar29 Guwahati27 Jodhpur25 Allahabad19 Telangana19 Panaji18 Agra16 Varanasi14 Dehradun13 SC10 Calcutta2 Kerala2 Punjab & Haryana1

Key Topics

Addition to Income60 Section 143(3)38 Disallowance38 Section 4031 Deduction29 TDS27 Section 14717 Section 6814 Section 56(2)(viib)14 Section 115J

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

TDS on outsourcing cost paid by Japan BO to HCL Japan Ltd. of Rs 166637966/- b) rejection of claim of set off of loss

Showing 1–20 of 1,871 · Page 1 of 94

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ACIT CIRCLE 25-(1), DELHI vs. VALUE FIRST DIGITAL MEDIA PVT. LTD. , GURGAON HARYANA

In the result, ITA No. 3143/Del/2019 [A

ITA 2050/DEL/2021[2014-15]Status: PendingITAT Delhi08 Feb 2023AY 2014-15

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

set-off of Rs. 18,50,582/- pertaining to the brought forward unabsorbed depreciation of the demerged undertaking M/s Gingersoft Media Pvt. Ltd. for the period prior to 01.04.2011 and in allowing claim of carry forward of business losses of Rs. 8,32,95,763/- pertaining to brought forward business losses of the demerged undertaking M/s Gingersoft Media

ACIT, CIRCLE-26(1), NEW DELHI vs. VALUE FIRST DIGITAL MEDIA PVT. LTD.,, NEW DELHI

In the result, ITA No. 3143/Del/2019 [A

ITA 5127/DEL/2019[2016-17]Status: DisposedITAT Delhi08 Feb 2023AY 2016-17

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

set-off of Rs. 18,50,582/- pertaining to the brought forward unabsorbed depreciation of the demerged undertaking M/s Gingersoft Media Pvt. Ltd. for the period prior to 01.04.2011 and in allowing claim of carry forward of business losses of Rs. 8,32,95,763/- pertaining to brought forward business losses of the demerged undertaking M/s Gingersoft Media

ACIT, CIRCLE-26(1), NEW DELHI vs. VALUE FIRST DIGITAL MEDIA PVT. LTD.,, NEW DELHI

In the result, ITA No. 3143/Del/2019 [A

ITA 3143/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Feb 2023AY 2012-13

Bench: Shri Narender Kumar Choudhry & Dr. B.R.R. Kumar

Section 250Section 40Section 72ASection 9(1)(vi)

set-off of Rs. 18,50,582/- pertaining to the brought forward unabsorbed depreciation of the demerged undertaking M/s Gingersoft Media Pvt. Ltd. for the period prior to 01.04.2011 and in allowing claim of carry forward of business losses of Rs. 8,32,95,763/- pertaining to brought forward business losses of the demerged undertaking M/s Gingersoft Media

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

ITA 5231/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 4902/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 4903/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Mar 2021AY 2010-11

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

ITA 4904/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

ITA 5230/DEL/2015[2009-10]Status: DisposedITAT Delhi18 Mar 2021AY 2009-10

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

ITA 5232/DEL/2015[2011-12]Status: DisposedITAT Delhi18 Mar 2021AY 2011-12

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

For Appellant: Sh. Vishal Kalra, AdvFor Respondent: Sh. H. K. Choudhary, CIT DR

Section 14ASection 234C

losses/ unabsorbed depreciation carried forward in the year the deduction is claimed. 34. This ratio applies to ground nos. 1 & 2 of the departmental appeal for the assessment years 2009-10, 2010-11 and ground no. 1 for the assessment year 2011-12. Deduction u/s 14A: The appeal of the revenue on Rule 8D(2)(ii) The appeal

SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1881/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jun 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Sumitomo Corporation Vs Dcit (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi Aabcs6011P (Appellant) (Respondent)

Section 143(3)Section 144CSection 5

set- off against brought forward business loss, long term capital loss and full TDS credit, there will not be any liability

M/S VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

set off of brought forward business losses and unabsorbed depreciation. During the year assessee had paid a sum of Rs. 1,66,90,240/- to a foreign parties as server hosting charges and towards charges for purchase of SMS, the Assessing Officer treated the said payment as royalty and disallowed the entire amount paid for non deduction of TDS

VALUE FIRST DIGITAL MEDIA PVT. LTD.,,NEW DELHI vs. DCIT, CIRCLE-26(1), NEW DELHI

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

set off of brought forward business losses and unabsorbed depreciation. During the year assessee had paid a sum of Rs. 1,66,90,240/- to a foreign parties as server hosting charges and towards charges for purchase of SMS, the Assessing Officer treated the said payment as royalty and disallowed the entire amount paid for non deduction of TDS

PRAMOD MITTAL

The appeal is allowed in the above terms

ITA/67/2012HC Delhi11 Oct 2012

For Appellant: “Whether the Tribunal fell into error in upholding the penalty

Section 170Section 170(1)Section 271(1)(c)Section 78(2)

loss who will be entitled to carry forward the same and set it off, and no other person. An exception to this rule is the case of succession by inheritance.” 3. In the meanwhile, the income authorities initiated penalty proceedings on the footing that the assessee had made a false claim. This penalty imposed was confirmed

PRAMOD MITTAL

The appeal is allowed in the above terms

ITA - 67 / 2012HC Delhi11 Oct 2012

For Appellant: “Whether the Tribunal fell into error in upholding the penalty

Section 170Section 170(1)Section 271(1)(c)Section 78(2)

loss who will be entitled to carry forward the same and set it off, and no other person. An exception to this rule is the case of succession by inheritance.” 3. In the meanwhile, the income authorities initiated penalty proceedings on the footing that the assessee had made a false claim. This penalty imposed was confirmed

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

set off of the\nlosses of the eligible undertaking.\n4.\nThe similar issue stands adjudicated by the order of the\nCo-ordinate Bench of ITAT for A.Y. 2012-13 in ITA No.\n2712/Del/2017 and in MA No. 206/Del/2020 in assessee's own\ncase. For the sake of ready reference, the said MA is reproduced\nhereunder:\n“3. We have heard

PCL FOODS PVT. LTD.,GURGAON vs. ADDI CIT, NATIONAL E- ASSESMENT CENTRE, NEW DELHI

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

ITA 442/DEL/2021[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year: 2016-17] Pcl Foods Private Limited, Additional / Joint/ Unit No.-219, Plot No. 2, Deputy/Assistant Vardhman Crown Mall, Lsc, Vs Commissioner Of Income Sector 19, Dwarka, New Tax/ Income Tax Officer, Delhi-110075. National E-Assessment Centre, Delhi. Pan- Aahcp3493L Assessee Revenue

Section 143(3)Section 92C

set off in the subsequent years against future foreign exchange gains. 18. That the Ld. AO has erred on facts in specifying the incorrect figure of Foreign Exchange Loss- F & O of ₹ 3,69,12,311/- at Pg. No. 13 of Draft Assessment order whereas the same has been shown correctly at Pg. No. 3 of Draft assessment order

COMMISSIONER OF INCOME TAX

ITA/165/2001HC Delhi19 Jan 2015

Section 260ASection 32ASection 37(4)Section 80Section 80I

loss from the agro division has to be set off against the profits of the paper division. However, the said set off is not relevant for the purpose of computing 20% deduction under Section 32AB(1) of the Act, in view of the specific provisions contained in Section 32AB(3)(a) of the Act for determining the profits of each

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR

Section 10ASection 115JSection 234BSection 80I

setting off of loss of MEPZ unit from profit of other units. The issue of apportioning the HQ expenses to the eligible MEPZ unit was not substantially decided in the ITAT (Supra) decision. 14. We are of the considered opinion that in the instant year, the common expenditure of the head Quarters needs to be allocated on areasonable and scientific

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1 , NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR

Section 10ASection 115JSection 234BSection 80I

setting off of loss of MEPZ unit from profit of other units. The issue of apportioning the HQ expenses to the eligible MEPZ unit was not substantially decided in the ITAT (Supra) decision. 14. We are of the considered opinion that in the instant year, the common expenditure of the head Quarters needs to be allocated on areasonable and scientific