ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

1O) of Act, no allocation of such expenditure to the said eligible projects is warranted. Re (IV) : Directors meeting fee Ground no. 3 of CO filed by the assessee The AO has allocated director's meeting fee amounting to Rs.9,65,000/- to the projects eligible for deduction under section 80IB(10) on prorata basis in the ratio of sales

CIT vs. CAREER LAUNCHER (INDIA) LTD

In the result, the first thlee substantiaf questions of larv in ITA

gains of their collective efforts. The work is undertaken jointly by them for third parties who pay consideration which is shared. Parties do not work for each other. Therefo.re, the mere fact that the definition of the word "work" is an extehded or inclusive definition does not automatically justify the conclusion of the income tax authorities that the activities carried

CIT vs. CAREER LAUNCHER INDIA LTD

In the result, the first three substantiaf questions of larry in ITA

1o 8. These submissions were rejected Uy, ttre AO who disallowed the expenditure. The CIT(A) upheld the disallowance for the assessment year 2004-05. On flirther appeal the disailowance was deleted by the Tribunal. Following the order of the Tribrlnal, the CITA) allowed the clairn for the assessment year 2005-06. Tlie revenue carried the malter in appeal

THE FERTILIZER ASSOCIATION OF INDIA,NEW DELHI vs. ITO (EXEMPTION), NEW DELHI

In the result, the appeal of the Assessee is allowed

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

1O. That the assessee reserves the right to amend, delete, add, substitute, modify or alter anyone or more of the grounds of appeal of the time of hearing. 2. The brief facts of the case are that the return of income for A.Y. 2011-12 was filed on 27.09.2011 declaring total income at NIL after claiming application of income