DCIT CIRCLE - 25(1), NEW DELHI vs. TATA TELESERVICES LTD.,, NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

TATA TELESERVICES LTD.,NOIDA vs. ACIT, CIRCLE- 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

DCIT CIRCLE - 25(1), NEW DELHI vs. TATA TELESERVICES LTD.,, NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

TATA TELESERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

DCIT CIRCLE 25(1), NEW DELHI vs. TATA TELESERVICES LTD., NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

DCIT CIRCLE 25(1), NEW DELHI vs. TATA TELESERVICES LTD., NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

Accordingly, this issue is raised in grounds of appeal No.4 of the Revenue in all these years is dismissed

Bench: Shri Vikas Awasthy & Shri Manish Agarwalita No.5665/Del/2019 (Assessment Year 2012-13)

194H of the Act. Accordingly, disallowance of Rs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal No. 2 to 2.5 are allowed. 24. Grounds No.3 to 3.3 are with respect to the disallowance of customers acquisition costs of Rs. 395.90 Cr. made by Assessing Officer by holding the same as capital in nature. 25. In first

TATA TELESERVICES LTD.,,NEW DELHI vs. ACIT CIRCLE - 25(1), NEW DELHI

194H of the Act. Accordingly, disallowance of\nRs.70,25,05,238/- made by AO is hereby deleted. Grounds of appeal\nNo. 2 to 2.5 are allowed.\n24. Grounds No.3 to 3.3 are with respect to the disallowance of\ncustomers acquisition costs of Rs.395.90 Cr. made by Assessing\nOfficer by holding the same as capital in nature.\n25. In first appeal

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

gain as well on such project during this year itself. This appears to be in consonance with principle of matching cost and revenue as well. However, in the projected scenario of this case after taking stock of the entire situation, we are of the opinion that it is not necessary to conclusively answer the aforesaid questions formulated. It is because

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

gain as well on such project during this year itself. This appears to be in consonance with principle of matching cost and revenue as well. However, in the projected scenario of this case after taking stock of the entire situation, we are of the opinion that it is not necessary to conclusively answer the aforesaid questions formulated. It is because

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

gain as well on such project during this year itself. This appears to be in consonance with principle of matching cost and revenue as well. However, in the projected scenario of this case after taking stock of the entire situation, we are of the opinion that it is not necessary to conclusively answer the aforesaid questions formulated. It is because

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

gain as well on such project during this year itself. This appears to be in consonance with principle of matching cost and revenue as well. However, in the projected scenario of this case after taking stock of the entire situation, we are of the opinion that it is not necessary to conclusively answer the aforesaid questions formulated. It is because

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

gain as well on such project during this year itself. This appears to be in consonance with principle of matching cost and revenue as well. However, in the projected scenario of this case after taking stock of the entire situation, we are of the opinion that it is not necessary to conclusively answer the aforesaid questions formulated. It is because

GRYPHON APPLIANCES LIMITED,NEW DELHI vs. DCIT CIRCLE-10(2), NEW DELHI

The appeal is partly allowed

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmagryphon Appliances Ltd, Vs. Dcit, B-1/A-6, Mohan Estate, Circle-10(2), New Delhi New Delhi (Appellant) (Respondent) Pan: Aabcg2898J

194H of the Act. 10. The bench is of firm view that the ld CIT(A) has fallen an error in not giving due consideration to the letter dated 24.01.2014 of M/s. Hitkari Potteries Pvt. Ltd which specifically mentioned that the amount lying as security is being forfeited has compensation for loss of commission or short sales. The TDS deduction

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI

In the result, all above said grounds are allowed for statistical purpose

Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P

gains of business or profession: Vodafone Idea Ltd …………………………… (iv) the value of any benefit or perquisite, whether convertible into money or not. arising from business or the exercise of a profession” Section 28(iv) of the Act seeks to tax only such benefit or perquisite that may be arise to an assessee in consideration of exercise of his business

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

gains from eligible business on the basis of separate books of account and claimed deduction aggregating to Rs.27,209.71 lakhs u/s 801B and 80IC of the Act. According to the AO, the Head Office expenses amounting to Rs.2214.02 lakhs were not allocated to the units. Further, according to the AO, depreciation to the tune of Rs. 704.49 lakhs on assets

DCIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

gains from eligible business on the basis of separate books of account and claimed deduction aggregating to Rs.27,209.71 lakhs u/s 801B and 80IC of the Act. According to the AO, the Head Office expenses amounting to Rs.2214.02 lakhs were not allocated to the units. Further, according to the AO, depreciation to the tune of Rs. 704.49 lakhs on assets