ZTE CORPORATION,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

DCIT, INT. TAX.,.CIRCLE GURGAON, GURGAON vs. ZTE CORPORATION , CHINA

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

ZTE CORPORATION,CHINA vs. JCIT (OSD) INTERNATIONAL TAXATION, GURGAON

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

ITO, NEW DELHI vs. M/S GRAVITY SYSTEMS PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed while the cross objection of the assessee is partly allowed

Bench: Shri. P. K. Bansal & Shri K.N. Charry Assessment Year:2004-05

condone the delay and admit the cross objection taken by the assessee for hearing. 6. In the cross objection, the assessee has taken legal issues. We, therefore, have decided to dispose of the cross objection first. 7. Ground No.3 in the cross objection taken by the assessee since not pressed stands dismissed as not pressed. 8. Grounds No.1 & 2 relate

THE VEDIC CULTURE CENTRE,DELHI vs. ITO WARD(EXEMPTION)-2(3), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.780/Del./2025, A.Y. 2022-23 The Vedic Culture Centre Income Tax Officer, 7, Institutional Area Ward (Exemption)-2(3), Lodhi Road, New Delhi-3 Vs. Civic Centre, Minto Road, Pan: Aaatt0811G New Delhi (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Advocate Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2022-23 Filed By The Assessee Is Directed Against The Order Dated 24.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

delay in filing the audit report in Form No. 10B for AYs 2016-17 and 2017-18 even without filing the condonation petition. However, in cases for the AY 2018-19 onward, the Circular was silent. The Ld. Counsel submitted that the filing of audit report in Form 10B online on or before filing the ITR under section

P D MEMORIAL TRUST,DELHI vs. DLC-CA-2, RANGE- 48, WARD EXEMP 2(4), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

delay in filing the audit report in Form No. 10B for AYs 2016-17 and 2017-18 even without filing the condonation petition. However, in cases for the AY 2018-19 onward, the Circular was silent. The Ld. Counsel submitted that the filing of audit report in Form 10B online one month before filing the ITR under section

BRAHAM SINGH,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT , DELHI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarita No. 4757/Del/2024 Assessment Year: 2014-15 Ita No.4756/Del/2024 Assessment Year: 2016-17 Braham Singh, Vs Assessment Unit, House N0.57, Dhansa . Income Tax Department Raota, South West Delhi Delhi Pin: 1100 73 Delhi. Pan: Fhmps9910M (Appellant) (Respondent)

sections 144 and 144B of the Act for assessment years 2014-15 and 2016-17 respectively. Appellant/assessee filed appeals before Ld. CIT(A) with application for condonation of delay of 248 days and 292

BRAHAM SINGH,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, both the appeals are allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarita No. 4757/Del/2024 Assessment Year: 2014-15 Ita No.4756/Del/2024 Assessment Year: 2016-17 Braham Singh, Vs Assessment Unit, House N0.57, Dhansa . Income Tax Department Raota, South West Delhi Delhi Pin: 1100 73 Delhi. Pan: Fhmps9910M (Appellant) (Respondent)

sections 144 and 144B of the Act for assessment years 2014-15 and 2016-17 respectively. Appellant/assessee filed appeals before Ld. CIT(A) with application for condonation of delay of 248 days and 292

DIGITE INC. USA,PUNE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

DIGITE INC.,CALIFORINA vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

M/S DIGITE INC. USA,USA vs. ADIT, INTL. TAXATION, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

DIGITE INC., USA,PUNE vs. ADIT, NEW DELHI

Accordingly, ground of appeal No.4 is dismissed

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

condone the delay in filing of the appeal for assessee’s A. Y. 2007-08 and 2009-10 and these appeals are admitted for adjudication. 11. Now, we take up the ITA No. 4918/Del/2010 for A.Y. 2007- 08 as the lead case. 11.1 Facts of the case, in brief, are that the assessee filed its return of income

ACIT, NEW DELHI vs. M/S. DIMENSION PROMOTERS PVT. LTD., NEW DELHI

Bench: : Shri H.S. Sidhu. & Shri T.S. Kapoor

delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. 15. For the aforementioned reasons, it is held that as far as the second ground is concerned, the Petitioner should succeed. In that view of the matter, the Court does not consider it necessary to examine the first ground

BOEING INDIA PVT. LTD (SUCCESSOR TO BOEING INTERNATIONAL CORPORATION INDIA PRIVATE LIMITED),NEW DELHI vs. ACIT CIRCLE- 4(2), NEW DELHI

In the result, the appeal is allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

Section 292-B of the Act. 25. A batch of civil appeals was filed before this Court against the decisions of the Delhi High Court, the lead appeal being Spice 14 Enfotainment [CIT v. Spice Enfotainment Ltd., (2020) 18 SCC 353] . On 2-11-2017 [CIT v. Spice Enfotainment Ltd., (2020) 18 SCC 353] , a Bench of this Court consisting

S S S GLASS P.LTD,NEW DELHI vs. ITO, WARD-22(1), NEW DELHI

In the result, the assessee legal ground no

Section 292-B of the Act. 25. A batch of civil appeals was filed before this Court against the decisions of the Delhi High Court, the lead appeal being Spice Enfotainment [CIT v. Spice Enfotainment Ltd., (2020) 18 SCC 353]. On 2-11-2017 [CIT v. Spice Enfotainment Ltd., (2020) 18 SCC 353], a Bench of this Court consisting

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

delayed payment, as 7,48,856 per working in seized documents [GOA No. 3] 4. Disallowance U/s 14A r.w.r. 8D 33,28,230 289,07,016 3,28,246 [GOA No. 4] [GOA No. 4] [GOA No. 4] 5. Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

delayed payment, as 7,48,856 per working in seized documents [GOA No. 3] 4. Disallowance U/s 14A r.w.r. 8D 33,28,230 289,07,016 3,28,246 [GOA No. 4] [GOA No. 4] [GOA No. 4] 5. Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend

ACIT, NEW DELHI vs. M/S GAHOI BUILDWELL PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiita Nos. 2702, 2703, 2710/Del/2013 Assessment Years 2007-08, 2008-09 & 2009-10

delayed payment, as 7,48,856 per working in seized documents [GOA No. 3] 4. Disallowance U/s 14A r.w.r. 8D 33,28,230 289,07,016 3,28,246 [GOA No. 4] [GOA No. 4] [GOA No. 4] 5. Disallowance of interest 32,58,548 81,98,798 1,02,95,292 [GOA No. 5] [GOA No. 5] - Deemed dividend