DCIT, NEW DELHI vs. M/S. INTUIT TECHNOLOGY SERVICES LTD., BANGALORE

In the result appeal filed by the revenue stands dismissed

Bench: Shri Pramod Kumar & Smt. Beena A. Pillai

Section 92B before the Ld. TPO. 2.3 Ld. TPO observed that the Intuit Technology Services Ltd. (“assessee”) is a wholly owned subsidiary of M/s. Intuit Inc. USA. The assessee had started its operation in the since October 2004 and is a software development centre to provide software development services to its AEs. The business of the assessee is to provide

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

depreciation has been calculated correctly.\n"7. Ground No.3 relates to TDS claimed by Assessee amounting to Rs.25,18,722/-\nas shown in the computation of income at PB Pg 30 while allowing the claim at\nPage 3 of the computation of income prepared by AO the amount allowed as TDS\nwas only Rs.8,14,748/-. Thus, credit

MANISH TYAGI,GHAZIABAD vs. ITO, GHAZIABAD

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

depreciation in the net cash available with the assessee which is a non-cash flow item. Further assessee has submitted a cash flow statement which is placed at page number 23 of the paper book. The assessee has shown opening cash in hand of ₹ 517,397. To show the availability of the above cash as on 31st of March

INERGY AUTOMOTIVE SYSTEMS MANUFACTURING INDIA PVT. LTD.,GURGAON vs. DCIT, GURGAON

In the result, the appeal is treated as allowed for statistical purpose

Bench: Sh. N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2011-12 Inergy Automotive Systems Dcit Manufacturing India Pvt. Vs Circle -2(1) Ltd. Sub Plot No. 6 & 7, Gurgaon Maruti Suppliers Park, Plot No.1, Sector-3A, Imt Manesar, Gurgaon-122050 (Appellant) (Respondent)

depreciation over it. The observations made by the A.O in the year consideration are futuristic in nature and does not pertain to the year under consideration. Section 246A

JUBILANT BIOSYS LTD,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT BIOSYS LTD,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT CHEMSYS LTD.,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT CHEMSYS LTD.,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT CHEMSYS LTD.,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT BIOSYS LTD.,NOIDA vs. JCIT, RANGE- 1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT BIOSYS LTD,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT BIOSYS LTD,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

JUBILANT CHEMSYS LTD.,NOIDA vs. DCIT, CIRCLE-1, NOIDA

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillai

Section 246A of the Act. 3. On the facts and in the circumstances of the case and in law, Ld.CIT(A) has grossly erred in making the aforesaid disallowance of revenue expenditure of Rs.102,52,32,000 (including depreciation

ACIT CIRCLE-10(1), NEW DELHI vs. GAMMA PIZZAKRAFT (OVERSEAS) PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

246A of the Act before CIT(A)-4, New Delhi on 24.01.2020. 14. Before the ld. CIT(A), the assessee filed the following documents to support their case: • Evidence of speed post of reply dated 06.12.2018 on 7.12.2018 on 19.56 hrs which is not acknowledged by AO • Confirmation as available on e-filing portal of appellant w.r.t. to fact that

UJJAWALA POWER PVT. LTD.,DELHI vs. DCIT, CIRCLE- 27(1), NEW DELHI

Appeal are allowed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year: 2013-14

sections C shaped) are mounted on Rafters (para 2.2.5) (vii) Purlins (North - South direction) used for module mounting are mounted on East - West Purlins (para 2.2.6). (viii) Solar modules are mounted /installed (para 2.3 to 2.3.3) 2.2 The starting point of mounting of solar module is civil pile cap / civil work in which anchor bolts are casted. Without civil work

ACIT, NEW DELHI vs. M/S SUBASH DABAS, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

depreciation at Rs.31,255/- and 1/5th of repair and maintenance at Rs.20,495/- . Thus, the Assessing Officer determined the total income of the assessee at Rs.19,19,39,700/-. 9. Before the Ld. CIT(A), the assessee made elaborate submissions and filed an application under Rule 46A of the Income Tax Rules, 1962 (in short ‘the Rules) for admission