ACIT, NEW DELHI vs. M/S NIIT TECHNOLOGIES LTD.,, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

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

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

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

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

NIIT TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are partly allowed and the appeal of Revenue for assessment year 2007-08

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

1O-A (1) is, therefore to be understood as the total income of the STP unit. This is clear from the first proviso to section 10-A (1) which make reference to the total income of the undertaking and not the total income of the assessee, The definition of any term given in section 2 will only apply when

STEEL AUTHORITY OF INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are dismissed with no costs

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

depreciation was allowable only on the actual cost of the asset as reduced by the amount of the subsidy in terms of Section 43(1) of the Act. Explanation 10 to SectiØn 43(1) of the Act was not in the Income Tax Act at the time material time. The Supreme Court held that the payment of subsidy

DCIT, NEW DELHI vs. M/S SAMTEX FASHIONS LTD., NEW DELHI

In the result, the appeal of the revenue is partly allowed and the appeal of the assessee is allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 2810/Del/2010 : Asstt. Year : 2007-08 Addl. Cit, Vs Samtex Fashions Ltd., Range -7, G- 321, Chirag Delhi New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcs3233M

Section 32 of the Income Tax Act, 1961, the pre-operative expenses are not allowed to enhance the value of the plant & machinery and depreciation on such enhanced cost. 6. The ld. CIT (A) deleted the addition on the grounds that the capitalization of expenses on the plant & machinery has been made in accordance with the accounting standard. 7. Before

M/S. SAMTEX FASHIONS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the revenue is partly allowed and the appeal of the assessee is allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumarita No. 2810/Del/2010 : Asstt. Year : 2007-08 Addl. Cit, Vs Samtex Fashions Ltd., Range -7, G- 321, Chirag Delhi New Delhi New Delhi (Appellant) (Respondent) Pan No. Aabcs3233M

Section 32 of the Income Tax Act, 1961, the pre-operative expenses are not allowed to enhance the value of the plant & machinery and depreciation on such enhanced cost. 6. The ld. CIT (A) deleted the addition on the grounds that the capitalization of expenses on the plant & machinery has been made in accordance with the accounting standard. 7. Before

FATEH CHAND CHARITABLE TRUST,MUZAFFARNAGAR vs. ADDL. CIT, MEERUT

In the result, the Appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu

depreciation at all. Hence the entire discussion and findings on page 8, para 3.2 of his order are rendered prejudicial and against the actual facts of the case. 3. That the Ld. CIT(A) has erred on facts and in law in disallowing the claim of the assessee on account of brought forward and set off of loss emanating from

CIT vs. HOTEL EXCELSIOR LTD

The appeal is hereby dismissed

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ACIT, NEW DELHI vs. M/S COMMAND DETECTIVE & SECURITIES PVT. LTD.,, NEW DELHI

In the result, the Cross

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

section 153A of the I.T. Act. The case of assessee was initially centralized with ACIT, Central Circie-17 u/s 127 of the I.T. Act by Commissioner of Income Tax, Delhi-I, New Delhi vide order F.No. CIT-I/Cent./O9-10/1892 dated 05.01.2010. Notice u/s I53C was issued to the assessee by the then DCIT, Central Circle-17 on 08.07.20 1O

ACIT, NEW DELHI vs. M/S COMMAND DETECTIVE & SECURITIES PVT. LTD.,, NEW DELHI

In the result, the Cross

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

section 153A of the I.T. Act. The case of assessee was initially centralized with ACIT, Central Circie-17 u/s 127 of the I.T. Act by Commissioner of Income Tax, Delhi-I, New Delhi vide order F.No. CIT-I/Cent./O9-10/1892 dated 05.01.2010. Notice u/s I53C was issued to the assessee by the then DCIT, Central Circle-17 on 08.07.20 1O

ADDL. CIT, SPECIAL RANGE- 4 , NEW DELHI vs. HINDUSTAN COCA- COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 4, NEW DELHI

In the result, all the appeals of the assessee’s for AYs 2014-15 to 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

1o 6.l6 and the same is reproduced below for the sake of convenience: ITA No.6297 & 6298/DEL/2018 … Just because the expenditure was voluntary in nature and was not forced on the assessee by a statutory obligation, it could not cease to be a business expenditure. Therefore, the authorities below indeed erred in law in declining deduction of the expenditure incurred

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S BHARAT HOTELS LTD.

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

1O C of the GCC provided for payment of escalation of labour component on the basis of indices published by the concerned authority. However, the same provides for freezing of the base index as on the Signed By:PRADEEP SHARMA Signing Date:14.11.2025 12:45:33 Signature Not Verified FAO (COMM) 263/2023 Page 11 of 60 stipulated date of completion

NARAINGARH SUGAR MILLS LTD

Appeals are disposed of in the aforesaid tertns

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

dePreciation. 4. The assessee further submitted tliat the aforesaid arnount was treatcd as deferred revenue expencliture ancl written off over a period of fivc ycal's i.c' 1/5tl' in each year o1the'basis of decision of the contpany which have beeu approvcd b)' the Directors as itwas an act of business prudence, in ordel to avail credit facility