ADDL. CIT, SPECIAL RANGE- 6, NEW DELHI vs. NEC TECHNOLOGIES INDIA PVT. LTD., NEW DELHI

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

40% Designs with 10-18 Layer PCBs, up to 4000 components on a board 2-Level Micro Via/Via-on-Pad/Blind Via/Buried Via ISO 9001 compliant, comprehensive 132-step checklist for production on second spin Quality Audits for top global product companies, for Industrial, Commercial and MILSPEC Designs Diagnostics at the CM/OEM site for high product yield and quality Alliances with

SH. SUDESH SABHARWAL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri 0.P. Kantassessment Year: 2007-08 Shri Sudesh Sabharwal, Vs. Income Tax Officer, 57A, Central Avenue, Sainik Ward-22(1), New Delhi Farm, New Delhi Pan :Aatps3269A (Appellant) (Respondent) Appellant By Shri A.K. Srivastava, Ca Respondent By Shri N.K. Bansal, Sr.Dr

section 40(a)(ia) which provisions are applicable to expenses remains payable at the end of the financial year and not to paid expenses. 7. The CIT (A), while confirming the disallowance of Rs 7, 16,868/- on account of hiring charges has further failed to appreciate that there is no loss to revenue on this count, in as much

M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. ADIT, NEW DELHI

The appeal of the assessee is partly allowed with above direction

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

section 40 (a) (i.e.) of the income tax act. 6. The assessee filed its objection before the dispute resolution panel against the holding of the existence of the permanent establishment which was upheld on the basis of the similar issue in the earlier assessment year. Further with respect to the attribution of the income, after obtaining the reply

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

M/S. ALANKAR SAPHIRE DEVELOPERS,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S WITNESS CONSTRUCTIONS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S WORLDWIDE REALTORS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S PEGASUS SOFTECH PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S VINMAN ESTATES PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S. M.M. BUILDCON PVT. LTD., NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S ASHUTOSH DEVELOPERS PVT. LTD.,, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S LAKSHYA CONSULTANTS PVT. LTD.,, GURGAON

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

M/S LKG BUILDERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S. SHINE STAR BUILDCON PVT. LTD., NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section

ACIT, NEW DELHI vs. M/S. KING BUILDCON PVT. LTD., NEW DELHI

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

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

40. Briefly the facts in this case are also same that search was conducted in the case of assessee being Group case of M/s. MDLR Group of cases. Notice under section 153A was issued. The assessee requested before A.O. that original return filed under section 139 may be treated as return having been filed in response to notice under section