IMSI INDIA PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

depreciation) of Rs.3,51,250/-. The AO asked the assessee to justify the claim of deduction u/s 80IC of the Act. In response, the assessee had given the following explanation: “Entitlement for deduction of profits u/s 80IC: 1. Activities of the company are covered under point 13 of Part C of the Fourteenth Schedule as mentioned in Sub- Section

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

Section 115JB of the Income Tax Act, 1961. In the present Assessment Year also the facts are similar and are squarely covered with the decision of the Tribunal for A.Ys. 2010-11, 2011-12, 2012-13 and 2013-14. Hence Ground Nos. 15 to 14.3 are allowed. 24. As regards Ground No. 16 to 16.2 is relating to Disallowance

CANADIAN SPECIALITY VINYLS,NEW DELHI vs. ITO WARD - 63(4), NEW DELHI

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

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2015-16 M/S. Canadian Specialty Vinyls Ito Ward-63(4), Delhi 110055 49, Rani Janshi Road, Jhandewalan, New Delhi 110055 Vs. Pan Aagfc 0200 J

801C of Income Tax Act of Rs. 2,00,10,879/- on account of late filling of income tax return. He further submitted that the CIT (A) has also erred on facts and in law for not considering the timely filling of Audit Report us 80IC in form 10CCB under rule 18BBB and tax audit report in form 3CB/CD

COMMISSIONER OF INCOME TAX-VI vs. WINGS PHARMACEUTICALS P. LTD

The appeals are dismissed

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

Section 801C of the Act. Consequently, the Assessee was held entitled to the deduction. Similar findings have been rendered by the CIT (A) in respect of the other two AYs as well. 7. The ITAT has, in the impugned common order, again examined the documents on record as well as the statements recorded during the search and concurred with

COMMISSIONER OF INCOME TAX-VI vs. WINGS PHARMACEUTICALS P LTD

The appeals are dismissed

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

Section 801C of the Act. Consequently, the Assessee was held entitled to the deduction. Similar findings have been rendered by the CIT (A) in respect of the other two AYs as well. 7. The ITAT has, in the impugned common order, again examined the documents on record as well as the statements recorded during the search and concurred with

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue's appeal stands dismissed as above

depreciation\non\ngoodwill\n1,09,592/-\n7\nClub Membership fees\n1,59,005/-\n8\nDisallowance of deduction u/s\n35(2AB) of the Act\n11,42,000/-\n1,82,42,791/-\nTotal taxable income\n23,94,69,221/-\n3.1 Aggrieved, the assessee filed appeal before the CIT(A), who allowed part\nrelief. The quantum additions/disallowances made in the assessment upheld\nthe

ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

depreciation in any year), as on Page 9 of 36 ITA No.- 4080/Del/2018. Sh. Vijay Gupta. the first day of the previous year in which the substantial expansion is undertaken;" 18. The Section applies to an undertaking or an enterprises. What is an "undertaking or an "enterprise" (already referred to as Unit) is not defined under the Section/Act

M/S. NOV SARA INDIA PVT. LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

801C of the Unit II to Rs.5,69.61.935/- as against Rs.8,22,65,833 claimed by the Appellant inter alia because. 2.1 That the addition of Rs.2.53.03,398/- made by denying the deduction under Section 80IC of the Act on export incentives, interest incomes which were directly derived from the manufacturing activity of Unit II. ITAs

ACIT, NEW DELHI vs. M/S. NOV SARA INDIA PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

801C of the Unit II to Rs.5,69.61.935/- as against Rs.8,22,65,833 claimed by the Appellant inter alia because. 2.1 That the addition of Rs.2.53.03,398/- made by denying the deduction under Section 80IC of the Act on export incentives, interest incomes which were directly derived from the manufacturing activity of Unit II. ITAs

DCIT, NEW DELHI vs. SHRI SHYAM SUNDER KHEMKA, DELHI

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya

section 801C, it is crystal clear that increase in the investment of Plant & machinery by atleast 50% of the book value plant and machinery (before taking depreciation

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

depreciation. It is\npertinent to note that the aforementioned revised returns were\nfiled within the extended timeline provided by CBDT Circular dated\n30.09.2020, which allowed filing of revised returns for AY 2019-20\nup to 30.11.2020 under Section 139(5) of the Act.\n\n3.\nOn 26.11.2020, the CPC issued an intimation under Section\n143(1) of the Act proposing

DCIT CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS COLOUR COSMETICS, NEW DELHI

In the result, ITA No.611/Del/2023 is dismissed

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member

section 80IC by the ld. Frist Appellate Authority which was made by the ld. Assessing Officer. Since, the facts of both the appeals are identical and hence both the above appeals were heard together and are being adjudicated by this common order. Further, for the purposes of this order, we have taken facts and figures

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS COLOUR COSMETICS, DELHI

In the result, ITA No.611/Del/2023 is dismissed

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member

section 80IC by the ld. Frist Appellate Authority which was made by the ld. Assessing Officer. Since, the facts of both the appeals are identical and hence both the above appeals were heard together and are being adjudicated by this common order. Further, for the purposes of this order, we have taken facts and figures

M/S DABUR INDIA LTD.,,DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing.” 5. Ground Nos. 1 to 7 of the assessee’s appeal which are co-related and Ground Nos. 1 & 2 of the departmental appeal relate to the chargeability of the royalty from

DCIT, NEW DELHI vs. M/S DABUR INDIA LTD,, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing.” 5. Ground Nos. 1 to 7 of the assessee’s appeal which are co-related and Ground Nos. 1 & 2 of the departmental appeal relate to the chargeability of the royalty from

ACIT, CIRCLE- 1, LTU, NEW DELHI vs. C&S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

depreciation on 1,09,592/- goodwill 7 Club Membership fees 1,59,005/- 8 Disallowance of deduction u/s 11,42,000/- 1,82,42,791/- 35(2AB) of the Act Total taxable income 23,94,69,221/- 3.1 Aggrieved, the assessee filed appeal before the CIT(A), who allowed part relief. The quantum additions/disallowances made in the assessment upheld

DCIT, CIRCLE- 1, LTU, NEW DELHI vs. C & S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

depreciation on 1,09,592/- goodwill 7 Club Membership fees 1,59,005/- 8 Disallowance of deduction u/s 11,42,000/- 1,82,42,791/- 35(2AB) of the Act Total taxable income 23,94,69,221/- 3.1 Aggrieved, the assessee filed appeal before the CIT(A), who allowed part relief. The quantum additions/disallowances made in the assessment upheld

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

depreciation on 1,09,592/- goodwill 7 Club Membership fees 1,59,005/- 8 Disallowance of deduction u/s 11,42,000/- 1,82,42,791/- 35(2AB) of the Act Total taxable income 23,94,69,221/- 3.1 Aggrieved, the assessee filed appeal before the CIT(A), who allowed part relief. The quantum additions/disallowances made in the assessment upheld

ITO WARD - 10(4), NEW DELHI vs. GHP BUILDCON PVT LTD, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

depreciation on 1,09,592/- goodwill 7 Club Membership fees 1,59,005/- 8 Disallowance of deduction u/s 11,42,000/- 1,82,42,791/- 35(2AB) of the Act Total taxable income 23,94,69,221/- 3.1 Aggrieved, the assessee filed appeal before the CIT(A), who allowed part relief. The quantum additions/disallowances made in the assessment upheld