VINEY CORPORATION LIMITED,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Year : 2015-16] Viney Corporation Ltd., Vs Acit, E-872, 1St Floor, Saraswati Vihar, Circle-26(2), Pitampura, New Delhi-110034. New Delhi. Pan-Aaacv0446L Appellant Respondent Appellant By Shri R.K.Kapoor, Ca Respondent By Ms. Swati Joshi, Cit Dr Date Of Hearing 30.05.2023 Date Of Pronouncement 21.07.2023

32(1)(iia) of Income Tax Act, 1961. 3.4. That the Ld. DRP misdirected himself in upholding the addition inspite of independent verification by him apart the year of put to use of solar power plant. The addition made by AO and uphold by Ld. DRP is prayed to be deleted. 3.5. That without prejudice the depreciation on Solar Plant

SREI INFRASTRUCTURE FINANCE LIMITED vs. ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is dismissed

iia); or] [( iii) the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. Explanation.—For the purposes of this clause,— (a) the loss shall not include depreciation; (b) the provisions of this clause shall not apply if the amount of loss brought forward or unabsorbed depreciation is nil; or] (iv ) the amount

SREI INFRASTRUCTURE FINANCE LTD

The appeal is dismissed

iia); or] [( iii) the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. Explanation.—For the purposes of this clause,— (a) the loss shall not include depreciation; (b) the provisions of this clause shall not apply if the amount of loss brought forward or unabsorbed depreciation is nil; or] (iv ) the amount

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order

DALMIA CEMENT (BHARAT) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), DELHI, I.P.ESTATE vs. BUREAU VERITAS CONSUMER PRODUCTS SERVICES(INDIA) PVT. LTD., LAJPAT NAGAR

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

condone the delay in the appeals of the Revenue and proceed to adjudicate the same. 3. Both the contesting parties have informed that the appeals and the Cross objections in relevant years being AY 2013-14 and 2014-15, hover around common issues and hence for the purposes of convenience were heard and are being adjudicated by this common order

M/S. BHARAT ALUMINIUM COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

iia); or] [( iii) the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. Explanation.--For the purposes of this clause,-- (a) the loss shall not include depreciation; (b) the provisions of this clause shall not apply if the amount of loss brought forward or unabsorbed depreciation is nil; or] (iv) the amount

M/S. BHARAT ALUMINIUM COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

iia); or] [( iii) the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. Explanation.--For the purposes of this clause,-- (a) the loss shall not include depreciation; (b) the provisions of this clause shall not apply if the amount of loss brought forward or unabsorbed depreciation is nil; or] (iv) the amount

M/S. BHARAT ALUMINIUM COMPANY LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

iia); or] [( iii) the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account. Explanation.--For the purposes of this clause,-- (a) the loss shall not include depreciation; (b) the provisions of this clause shall not apply if the amount of loss brought forward or unabsorbed depreciation is nil; or] (iv) the amount

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

condoned the delay in filing the appeal. 4. The assessee is a private limited company who filed its return of income declaring loss of Rs. 129603/- on 30.09.2008. Subsequently, on 16.12.2010 the ld Assessing Officer, during the course of assessment proceedings, found that there are complexity in the accounts of the assessee and in the interest of revenue its books

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

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

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

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

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

condone the delay that had occurred in audit of some of the State units? 3. Whether, the ITAT was right in holding that the Assessee had failed to fulfil the three conditions envisaged under Clauses (a), (b) and (c) of Section 13A of the Act? Background to Section 13A 49. A central issue that arises involves the interpretation of Section

DCIT, NEW DELHI vs. M/S. HLS ASIA LTD., NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

condonation of delay are allowed, and both the appeals are ordered to be taken up for hearing on merits. 50 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 53. Briefly stated, the assessee is into the business of wireline, logging, perforation and other related

HLS ASIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

condonation of delay are allowed, and both the appeals are ordered to be taken up for hearing on merits. 50 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 53. Briefly stated, the assessee is into the business of wireline, logging, perforation and other related

M/S. HLS ASIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

condonation of delay are allowed, and both the appeals are ordered to be taken up for hearing on merits. 50 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 53. Briefly stated, the assessee is into the business of wireline, logging, perforation and other related

HLS ASIA LTD.,NEW DELHI vs. CIT- IV, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

condonation of delay are allowed, and both the appeals are ordered to be taken up for hearing on merits. 50 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 53. Briefly stated, the assessee is into the business of wireline, logging, perforation and other related

HLS ASIA LTD.,,NEW DELHI vs. CIT, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

condonation of delay are allowed, and both the appeals are ordered to be taken up for hearing on merits. 50 ITA No.1712/Del./2010 ITA No.4144/Del./2014 ITA No.2208/Del./2014 ITA No.3708/Del./2012 ITA No.5511/Del./2012 ITA No.323/Del./2012 ITA No.5855/Del./2011 ITA No.2241/Del./2014 53. Briefly stated, the assessee is into the business of wireline, logging, perforation and other related