JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

gains derived from industrial undertaking by placing reliance on the judgment of Hon’ble Supreme Court in the case of Liberty India Ltd 317 ITR 218 (SC). 10. We find that the following case , similar issue of subsidy raised for the first time before the Tribunal, was admitted and duly adjudicated by the Tribunal: * Shree Bala ji Alloys

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

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

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

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

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

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

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

In the result, all these appeals are allowed for statistical purposes

801B and 80IC under the head profit and gains. 6. Ld Commissioner of Income-tax (Appeals) erred in law on the facts of the case in deleting the addition of Rs.2,18,081/- made by the AO on account of PF, ESI & EPS contribution after the due date. 7. Ld Commissioner of Income-tax (Appeals) erred

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

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

ACIT, 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

ACIT, 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

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

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