M/S. METENERE LTD.,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2008-09] M/S Metenere Ltd Vs. The A.C.I.T 138-19, Main Road Central Circle – 18, Ghazipur, Delhi New Delhi Pan No: Aaacm 8484 F [Appellant] [Respondent]

TDS 4201 Depreciation as per Co. Act 188367698 190092354 1342441630 Disallowance u/s 14A (as discussed above) 10607464 Add: Disallowance u/s. 2(24)(x) 595170 Claim

PANCHSHEEL BUILDTECH PRIVATE LIMITED,DELHI vs. PR,CIT, GHAZIABAD

In the result, the appeal is allowed

Bench: Shri G.S. Pannu, Vice- & Shri Anubhav Sharmaassessment Year: 2016-17 Panchsheel Buildtech Vs. Principal Cit, Private Limited., G-124, Ghaziabad. Shor No.5, Dilshad Garden, Delhi -1100 95 Pan: Aaecp3492N (Appellant) (Respondent)

depreciation, verification of 3 TDS and verification of short term loan advances as the same were Rs.19,94,28,373 as against

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

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

depreciation is allowable. vi. No TDS was deducted u/s 40(a) (ia). 27. Ld. CIT(A) has sustained part of the disallowance

M/S XEROX INDIA LTD.,,GURGAON vs. DCIT, NEW DELHI

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

depreciation is allowable. vi. No TDS was deducted u/s 40(a) (ia). 27. Ld. CIT(A) has sustained part of the disallowance

M/S XEROX INDIA LTD.,,GURGAON vs. DCIT, NEW DELHI

In the result appeal of the revenue is dismissed and appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

depreciation is allowable. vi. No TDS was deducted u/s 40(a) (ia). 27. Ld. CIT(A) has sustained part of the disallowance

ACIT, NEW DELHI vs. M/S. VIPUL MEDICORP TPA PVT. LTD., NEW DELHI

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Asstt. Commissioner Of Income Tax, Vs. M/S. Vipul Medicorp Tpa Pvt. Ltd., Circle-17(1), Room No. 221, 2Nd B-416, Ansal Chamber-I, Bhikaji Floor, C.R. Building, New Delhi Cama Place, New Delhi Gir/Pan : Aabcv8668F (Appellant) (Respondent) Appellant By Sh. Amit Jain, Sr. Dr Respondent By Sh. Rajesh Arora, Ca Date Of Hearing 18.05.2016 Date Of Pronouncement 30.06.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessing Officer (I.E. Acit, Circle-17 (1), New Delhi) Is Directed Against Order Dated 28/03/2012 Of The Ld. Commissioner Of Income-Tax (Appeals)-Xix, New Delhi For Assessment Year 2006-07, Raising The Following Grounds: 1. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax(Appeals) Erred In Deleting An Addition Of Rs. 1955754/- Made Out Of Salary Expenses Debited To P&L Account & Admitting Additional Evidence Which Had Not Been Produced Before The Assessing Officer During The Assessee Proceedings. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax(Appeals) Erred In Deleting An Addition Of Rs. 912922/- Made Out Of Printing & Stationery Expenses On Account Of The Fact That Tax At Source Has Not Been Deducted Even Though Payment To Four Parties Exceeded Rs. 50,000/- & Hence Tax At Source Was Required To Be Deducted U/S. 194C Of The I.T. Act, 1961. 3. On The Facts & In The Circumstances Of The Case & In Law The Learned Commissioner Of Income Tax(Appeals) Erred In Giving A Relief Of Rs. 63,450/- Holding That The Asset Acquired By The Assessee Company In The Name Of A Sister Concern Is Also Entitled For Depreciation In The Hands Of The Assessee.

TDS u/s 194C Disallowance of depreciation on account 3,78,141/- of: Alleged non production of purchase bills 3. Alleging

SH. JATINDER SINGH TANEJA,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of assessee is partly allowed for

Bench: Shri Bhavnesh Saini

Depreciation, Interest on loan, Interest on TDS, Professional Expenses, Short and Excess transfer fees, Miscellaneous Expenses and Bank charges (ICICI

M/S. BHARDWAJ CONSTRUCTION CO.,DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N.K. Billaiya & Shri Suchitra Kambleassessment Year: 2011-12

TDS is bad in law and against the facts and circumstances of the case. 11.That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making disallowance of Rs.33,726/- on account of 10% of depreciation

JCB INDIA LIMITED,NEW DELHI vs. DCIT, CIRCLE - 13(1), NEW DELHI

In the result appeal for assessment year 2009-10, 2013-14 in respect of transaction with non-AE is set aside to Id

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Depreciation Claim iii. Deduction and deposit of TDS iv. Deduction under Chapter VIA v. Custom duty paid vi. Capital gains/loss

NEO VEHICLEAIDS PVT LTD,DELHI vs. ITO WARD 18(1), NEW DELHI

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

Bench: Shri R.K. Panda[Assessment Year: 2014-15] M/S Neo Vehicleaids Private Income Tax Officer, Limited, Ward-18(1), D-48, Sector-63, Nodia- C.R. Building, 201301, U.P. New Delhi-110092 Pan-Aadcn7327H Assessee Revenue

TDS of Rs.5,409/- B. Disallowance of Depreciation of Rs.2,00,000/- C. Disallowances out of Other expenses of Rs.1

ACIT, CIRCLE-2, NOIDA vs. NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

depreciation and ii) disallowance of Rs.22,32,038/- for expenditure on which TDS u/s 1941 on lease rent. 12. The Revenue

NOIDA SPECIAL ECONOMIC ZONE AUTHORITY,NOIDA vs. DCIT, CIRCLE-2, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

depreciation and ii) disallowance of Rs.22,32,038/- for expenditure on which TDS u/s 1941 on lease rent. 12. The Revenue

NOIDA SPECIAL ECONOMIC ZONE AUTHORITY,NOIDA vs. DCIT, CIRCLE-2, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

depreciation and ii) disallowance of Rs.22,32,038/- for expenditure on which TDS u/s 1941 on lease rent. 12. The Revenue

M/S. GUPTA BROS. (INDIA),NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1110/Del/2015 : Asstt. Year : 2010-11 Ita No. 1111/Del/2015 : Asstt. Year : 2011-12 M/S Gupta Bros. (India), Vs Acit, 232, Jor Bagh, Circle-38(1), New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaafg4325Q Assessee By : Sh. S. Krishna & V. Raj Kumar, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 31.07.2019 Date Of Pronouncement: 20.08.2019 Order Per Dr. B. R. R. Kumar: Brief Facts Of The Case Are That The Assessee Is A Civil Construction Contractor Engaged In The Business Of Repairs Of Civil Works. During The Year The Assessee Has Incurred Labour Expenses Of Rs.11.39 Crores Against The Total Work Executed Of Rs.62.81 Crores. The Assessing Officer Held That The 18.14% Of The Labour Expenses Over The Turnover Is Far More Excessive Than The Labour Expenses In The Earlier Years Of 15.22% To 16.99%. He Further Held That The Labour Payments Been Made In The Months February & March Are To The Tune Of Rs.1.29 Crores & The Gross Turnover For The March Month Is Rs.9.97 Crores & The Percentage Of Labour Is About 13.26%. Based On Comparison Of The Payments Of The Ita Nos. 1110 & 1111/Del/2015 2 Gupta Bros. (India) Earlier Years, The Assessing Officer Has Disallowed Rs.25 Lacs On Account Of Labour Payment.

TDS. ITA Nos. 1110 & 1111/Del/2015 9 Gupta Bros. (India) Depreciation on car 19. We find that the revenue has not brought

M/S. GUPTA BROS. (INDIA),NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1110/Del/2015 : Asstt. Year : 2010-11 Ita No. 1111/Del/2015 : Asstt. Year : 2011-12 M/S Gupta Bros. (India), Vs Acit, 232, Jor Bagh, Circle-38(1), New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaafg4325Q Assessee By : Sh. S. Krishna & V. Raj Kumar, Adv. Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 31.07.2019 Date Of Pronouncement: 20.08.2019 Order Per Dr. B. R. R. Kumar: Brief Facts Of The Case Are That The Assessee Is A Civil Construction Contractor Engaged In The Business Of Repairs Of Civil Works. During The Year The Assessee Has Incurred Labour Expenses Of Rs.11.39 Crores Against The Total Work Executed Of Rs.62.81 Crores. The Assessing Officer Held That The 18.14% Of The Labour Expenses Over The Turnover Is Far More Excessive Than The Labour Expenses In The Earlier Years Of 15.22% To 16.99%. He Further Held That The Labour Payments Been Made In The Months February & March Are To The Tune Of Rs.1.29 Crores & The Gross Turnover For The March Month Is Rs.9.97 Crores & The Percentage Of Labour Is About 13.26%. Based On Comparison Of The Payments Of The Ita Nos. 1110 & 1111/Del/2015 2 Gupta Bros. (India) Earlier Years, The Assessing Officer Has Disallowed Rs.25 Lacs On Account Of Labour Payment.

TDS. ITA Nos. 1110 & 1111/Del/2015 9 Gupta Bros. (India) Depreciation on car 19. We find that the revenue has not brought

M/S. K.L. CONCAST PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

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

Depreciation Rs.19,18,699/- (5) Addition on a/c of interest paid on late deposit Of TDS Rs. 729/- Penalty proceedings

DCIT, CIRCLE-19(2), NEW DELHI vs. PERSONIV CONTACT CENTRES INDIA PVT LTD ( FORMELY KNOWN AS JOHN KEELS BPO SOLUTIONS PVT. LTD.), GURGAON

In the result, the appeal of the Revenue stands dismissed

TDS and addition of Rs.40,452/- on account of excess depreciation claimed. 4. Against this order, assessee went in appeal

YARDS N YIELDS INFRATECH PVT. LTD.,NOIDA vs. DCIT, CIRCLE- 27(1), NEW DELHI

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri M. Balaganeshassessment Year: 2013-14

TDS deduction Rs. 46,40,000/- Disallowance of claim of Depreciation Rs. 6,36,795/- Disallowance u/s 37(1) of the IT Act Rs. 7,79,874/- Disallowance

M/S. OSCAR INVESTMENTS LTD.,NEW DELHI vs. PR. CIT- 7, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshram/S. Oscar Investments Ltd. Vs. Pr. Cit-7 54, Janpath, New Delhi. Connaught Place New Delhi 110 001 Pan Aaaco1722C (Appellant) (Respondent) Asstt. Year: 2011-12

TDS (Rs.320/-), Contingent Provisions against Standard Assets (Rs.20,13,436/-), depreciation as per accounts (Rs.20,15,945/-), out of amount