ITO, NEW DELHI vs. M/S. NUTECH INFORMATION SYSTEMS (P) LTD., NEW DELHI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri G.D. Agarwal & Shri Chandra Mohan Garg

2 of sec 10A. vii. As per Section 10A(4), deduction under section 10A is allowable in proportion to export turnover and domestic turnover. In the instant case from the audit report, 5 invoices and certificate of foreign inward remittance it is evident that there is no domestic sale and the entire sale proceeds of Rs.85.96 lakhs represent exports

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

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

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

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

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

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

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

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

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

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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

2) The turnover of the company has also increased from 2.87 Crores in 2005-06 to 11.91 Crores in 2011-12 due to Joint efforts of all its management, employees and all other related persons. 3) During the year under consideration also the assessee got all its accounts audited before the due date. The final Computation of Income was also

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

2) The turnover of the company has also increased from 2.87 Crores in 2005-06 to 11.91 Crores in 2011-12 due to Joint efforts of all its management, employees and all other related persons. 3) During the year under consideration also the assessee got all its accounts audited before the due date. The final Computation of Income was also

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

2) The turnover of the company has also increased from 2.87 Crores in 2005-06 to 11.91 Crores in 2011-12 due to Joint efforts of all its management, employees and all other related persons. 3) During the year under consideration also the assessee got all its accounts audited before the due date. The final Computation of Income was also

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

2) The turnover of the company has also increased from 2.87 Crores in 2005-06 to 11.91 Crores in 2011-12 due to Joint efforts of all its management, employees and all other related persons. 3) During the year under consideration also the assessee got all its accounts audited before the due date. The final Computation of Income was also

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 2 of 4 2

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