PR. COMMISSIONER OFINCOME TAX vs. E-FUNDS INTERNATIONAL INDIA PVT. LTD.

The appeals are dismissed

delay in re-filing the respective appeals is condoned. 2. The applications are disposed of. ITA No. 607/2015 & 608/2015 3. These two appeals by the Revenue are under Section 260A of the Income Tax Act, 1961 („Act‟). 4. At the outset, Mr. Kamal Sawhney, learned Senior Standing counsel for the Revenue states that page 6 of the memorandum of appeal

CANON INDIA PVT. LTD,GURUGRAM vs. NEAC, DELHI

In the result, to sum up and conclude:

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

Section 10A and the set-off of brought-forward losses, hence, there was no Indian tax liability against which the foreign taxes withheld in Japan can be credited. 14. We find that while the Mumbai Tribunal in the Bank of India case grappled with the question of following a non-jurisdictional High Court being not binding judicial precedent, and arrived

DCIT CIRCLE 4(2), NEW DELHI vs. CANON INDIA PVT. LTD., NEW DELHI

In the result, to sum up and conclude:

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

Section 10A and the set-off of brought-forward losses, hence, there was no Indian tax liability against which the foreign taxes withheld in Japan can be credited. 14. We find that while the Mumbai Tribunal in the Bank of India case grappled with the question of following a non-jurisdictional High Court being not binding judicial precedent, and arrived

PR. COMMISSIONER OF INCOME TAX BENGALURU-5, BENGALURU vs. M/S NTT DATA GLOBAL DELIVERY SERVICES LTD.

Accordingly, the same is dismissed

Bench: The Supreme Court & The Said Issue Is Pending Adjudication In Civil Appeal No.9175 Of 2018. 4. Having Heard Learned Counsel For The Appellant, This Court Finds That The Issue Raised In The Present Appeal Is No Longer Res Integra. In Principal Commissioner Of Income Tax-1 Vs. American Express India Pvt. Ltd.

delay in re- filing the appeal is condoned. Accordingly, the application stands disposed of. ITA No.392/2022 1. Present Income Tax Appeal has been filed challenging the order dated 20th December, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5196/Del./2014 for the Assessment Year 2009-10. 2022:DHC:4235-DB ITA No.392/2022 Page

PR. COMMISSIONER OF INCOME TAX BENGALURU-5, BENGALURU vs. M/S NTT DATA GLOBAL DELIVERY SERVICES LTD.

Accordingly, the same is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

delay in re- filing the appeal is condoned. Accordingly, the application stands disposed of. ITA No.392/2022 1. Present Income Tax Appeal has been filed challenging the order dated 20th December, 2018 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.5196/Del./2014 for the Assessment Year 2009-10. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004235

APTIVE COMPONENTS INDIA P.LTD (FORMERLY KNOWN AS M/S DELPHI AUTOMOTIVE SYSTEMS PVT. LTD.),NEW DELHI vs. DCIT CIRCLE-3(1), NEW DELHI

In the result, appeal of the assessee in respect of ground no

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2005-06] M/S Aptiv Components India Deputy Commissioner Of Income Private Limited Tax, (Formerly Known As M/S Delphi Vs Circle-3(1), Automotive Systems Pvt. Ltd.) Room No.-380B, C.R. Building P-24, Green Part Extn., Delhi- I.P. Estate, 110016. Delhi-110002. Pan- Aaacd0226E Assessee Revenue

Delay condoned. 2. We have heard Mr. Dhruv Agarwal, learned Senior counsel appearing for the Petitioner-Department. 3. The issue is whether claim of certain expenses are to be taken into account to claim statutory disallowance under section 40(a) of the Income-tax Act. 4. The said issued is covered in the Judgment of this Court

M/S PADM SERVICES,RANIPUR vs. ITO, HARIDWAR

In the result, we dispose off the appeal of the assessee dismissing ground

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishim/S. Padm Services, Vs. Ito, Plot No. 27, Sector-1B, Iie Sidcul, Ward-2, Ranipur, Haridwar Pan:Aajfp4857F (Appellant) (Respondent)

condone the delay, therefore, apparently the deduction is not eligible if the return is not filed in time. The Special Bench in case of Saffire Garments Vs ITO 140 ITD 6 (Rajkot) (Special Bench) has also decided similar issue. Further, Hon'ble Delhi High Court in case of Nath Brothers Exim International Ltd. Vs. Union of India 80 Taxmann.com

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

condone the delay in filing the return as the assessee has completed all the formalities for filing the return & it was just omitted to be uploaded by the assessee’s counsel due to some technical error/confusion ITA Nos.5701-5704/Del/2016 12. The ld.CIT(A) has granted relief to the assessee by observing that the contentions of the appellant that it was prevented

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under

FAST BOOKING (I) PVT. LTD vs. DY. COMMISSIONER OF INCOME TAX -11(1)

The appeals are allowed in the above terms, but in the circumstances,

delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Assessee had not urged the plea of being entitled to the benefit under

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-14 27Q Q-4 6752/Del/2019 -Do- -Do- 2014-15 24Q Q-4 6 7 6753/Del/2019

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-14 27Q Q-4 6752/Del/2019 -Do- -Do- 2014-15 24Q Q-4 6 7 6753/Del/2019