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 -7 vs. PRAGATI POWER CORPORATION LTD.

delay of 123 days in filing the appeal is condoned. The application shall stand disposed of. ITA 469/2024 1. The Principal Commissioner impugns the order rendered by the Income Tax Appellate Tribunal1 dated 13 October 2023 on a Miscellaneous Application which had been filed by the respondent-assessee. 2. We note that while disposing of the appeal in original

PR. COMMISSIONER OF INCOME TAX -7 vs. PRAGATI POWER CORPORATION LTD.

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

delay of 123 days in filing the appeal is condoned. The application shall stand disposed of. ITA 469/2024 1. The Principal Commissioner impugns the order rendered by the Income Tax Appellate Tribunal1 dated 13 October 2023 on a Miscellaneous Application which had been filed by the respondent-assessee. 2. We note that while disposing of the appeal in original

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

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

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

2. That in the facts and circumstances of the case the order passed by the learned Addl/JCIT-(A) -5 Kolkatta has grossly erred in confirming the action of the learned AO in disallowing deduction under section 80IAC on the ground that report in form 10CCB was not filed by the due date whereas the same was filed

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)

80A(5) with respect to deduction u/s 10A, 10AA, 10B and section 10BA of the Act. In view of this, we do not find any merit in the appeal of the assessee in rejection of the claim of the assessee u/s 80IC on this count. It is also noted by us that assessee has made a petition u/s 119(2

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

PR. COMMISSIONER OF INCOME TAX-7 vs. SMR AUTOMOTIVE SYSTEMS INDIA LTD.

condonation of delay of 54 days in filing the appeal] 2. This appeal concerns Assessment Year (AY) 2014-15. 3. Broadly, the only issue which arises for consideration is as to whether the Income Tax Appellate Tribunal [in short, “Tribunal] was correct in holding that the Specified Domestic Transactions (SDTs) did not attract the regime of transfer pricing, in view

BHAGWAN PRECISION,ROHTAK vs. ASSTT. COMMISSIONER OF INCOME TAX, ROHTAK

In the result, the appeal filed by the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanbhagwan Precision, Vs. Acit, 35, Subhash Nagar, Model Town, Rohtak. Rohtak – 124 001 (Haryana). (Pan : Aajfb6625K) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Ayush Garg, Ca Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 19.05.2025 Date Of Order : 18.08.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl./Jcit (Appeals)-6, Chennai [“Ld. Jcit(A)”, For Short] Dated 28.09.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Brief Fact Of The Case That Assessee Is A Firm Engaged In The Business Of Manufacturing & Sale Of Precision Turned Parts. The Works Of The Assessee Is At Industrial Part Iv, Plot No.9 V, Begampur (Haridwar)

2. The ld. CIT (Appeals) NFAC) has erred in confirming the rejection of deduction claimed amounting to Rs.84,36,767/- u/s 80IC of the Income Tax Act made by the DCIT CPC Bangalore for want of Audit Report on Form No.10CCB while processing the return of income for issuing intimation order dated 14.04.2019. 3 3. The ld. Commissioner of Income

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

condoned the delay in filing of return and observed in the order as under: “In Exercise of the powers conferred upon it by section 119(2)(b) of the Income Tax Act, 1961( The Act) , the central Board of direct taxes hereby authorizes the assessing Officer to admit the return of income for Assessment Year 2009-10 filed

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants