ARYA GRAM VIKAS SAMITI,TESHIL BARAUT, BAGHPAT vs. CIT(EXEMPTION), LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is allowed as above

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraarya Gram Vikas Samiti Commissioner Of Income Tax Village & Po Rathora, (Exemption), Teshil Baraut, Baghpat -250617 Pratyaksh Kar Bhawan, Uttar Pradesh Lucknow Pan: Aacaa4633Q (Appellant) (Respondent)

124(1)(ac)(b) of the Income Tax Act, 1961 which is bad both in the eye of law and on the facts of the case. 2) On the facts and circumstances of the case, the Ld. CIT (E) has erred on both on facts and in law in passing the order rejecting the application for 1 Arya Gram Vikas

ACIT, NEW DELHI vs. M/S. CB RICHARD ELLIS SOUTH ASIA PVT. LTD., NEW DELHI

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Charitable Trust 308 ITR 161 vi) That burden was upon the Assessing Officer and not on the assessee to establish that, what had been paid by way of commission would have been payable by way of dividend, which on the facts of appellant remains undischarged vii) That since there existed no statutory requirement under the Income

DCIT, NEW DELHI vs. M/S. C.B. RICHARD ELLIS SOUTH ASIA PVT. LTD., NEW DELHI

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

Charitable Trust 308 ITR 161 vi) That burden was upon the Assessing Officer and not on the assessee to establish that, what had been paid by way of commission would have been payable by way of dividend, which on the facts of appellant remains undischarged vii) That since there existed no statutory requirement under the Income

SETH PANNA LAL CHARITABLE TRUST,KARNAL vs. CIT (EXEMPTION), CHANDIGARH

The appeal of the assessee is allowed for statistical purposes

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

section 12A(1 )(ac)(iii) of the Income Tax Act is bad both in the eye of law and on facts. 2. On the facts and circumstances of the case, learned CIT(E) has been erred both on facts and in law in rejecting the application of the assessee for approval u/s 12A(1)(ac)(iii) of the act, despite

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

1 ALL ER 725], where Lord Morton of Henryton in England, at page 734 of the report observed as follows: “My Lords, this clause refers to a group of companies consisting of the appellant company and their existing subsidiary companies. I cannot read the clause as compelling the board to assign duties to the respondent in relation to the business

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 376 of IPC, the husband would be protected because of MRE. It cannot be the State's policy or in its interest to prosecute only some rapists and not those who are married to the victim in such cases. 46.1. MRE grants blanket immunity to sexual acts enumerated in clauses (a) to (d) of Section

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Ac:l rtr respect of the entire income of the assessee - society on the ground that it had applrecl for registration under section 12A 7 Subsequently, the DIT (Exemptions) seems 1o have found that the assesscc lracl issued certificates under section 80G for collection of donations {.bl thc pertorl 0l 04 2001 to 31 03 2003, these certificates of approval

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

1) (b) Pioneer Channel Factory Pvt Ltd for a deal value of Rs 3,87,20,000/- vide agreement dated 28.04.2014 (copy enclosed at Page 508 to 515 P/B Vol.1) 134. In this regard, it has been explained that commission 5% on the deal of Rs. 7,00,00,000/- (between SCIPL and Disney Broadcasting (India) Ltd & commission