DCIT, NEW DELHI vs. M/S DLF LTD.,, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri K.N. Chary.

section 41(1) of the Act. Subjected to these observation, the order of the CIT(A) is confirmed. 97. Ground no. 17 is against deletion of disallowance of Rs. 61,90,518/- on account of non allocation of common expenses to sister concerns. The AO has relied upon observation of Special Auditor and has held that assessee has incurred miscellaneous

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri B.P. Jain & Shri K.N. Chary.

section 41(1) of the Act. Subjected to these observation, the order of the CIT(A) is confirmed. 97. Ground no. 17 is against deletion of disallowance of Rs. 61,90,518/- on account of non allocation of common expenses to sister concerns. The AO has relied upon observation of Special Auditor and has held that assessee has incurred miscellaneous

GURUDWARA KALGIDHAR SINGH SABHA,NEW DELHI vs. ITO (E) WARD - 1(2), NEW DELHI

In the result, appeal of the Assessee dismissed

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

194I of Rs.4,75,200/- during assessment year under appeal. It was also observed that the assessee has not filed income tax return for the assessment year under appeal. The A.O. called for explanation of assessee. The assessee stated that it has not filed its return of income for the assessment year under appeal. The A.O. noted that assessee

ACIT, NEW DELHI vs. M/S DLF LTD., NEW DELHI

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

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

Section 41(1) the assessee should have obtained, whether in cash or in any other manner whatsoever, any amount in respect of the loss or expenditure earlier allowed as a deduction. This part of the reasoning, in the light of the amended clause (a) of sub-section (1) of Section 41 may not be relevant after substitution of the said