THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

disallowance of deduction claimed under section 10B of the Act.  Said final assessment order was accompanied by notice of demand issued under section 156 and notice issued under section 274 read with section 271(1)(c) of the Act for initiating penalty proceedings. objections before the DRP, even though the Respondent was mandated by law to first forward draft assessment

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

disallowance of deduction claimed under section 10B of the Act.  Said final assessment order was accompanied by notice of demand issued under section 156 and notice issued under section 274 read with section 271(1)(c) of the Act for initiating penalty proceedings. objections before the DRP, even though the Respondent was mandated by law to first forward draft assessment

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

153 of the act, if the assessing officer has less than 60 days available with him at the time of exclusion of time limit specified under explanation 1, then such period shall be further extended to 60 days. In the present case, due date for furnishing of the audit report was expiring on 27/06/2011. Time limit for passing assessment order

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

disallowance of income would not arise. In other words, once\nthe registration is withdrawn, then the expression provided in Section\n13(1)(c) of the Act that such part of the diverted income shall get\ntaxed becomes otiose. That situation would never arise since the entire\nexemption would be denied once the registration is cancelled. Hence we\nare convinced that

M/S. BHARTI AIRTEL LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result appeal of the assessee with respect to ground No

Bench: Shri I.C.Sudhir & Shri Prashant Maharishibharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vasant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent) Bharti Airtel Ltd, Addl Cit, Bharti Crescent, 1, Vs. Range-2, Cr Building, Ip Nelson Mandela Road, Vaxant Estate, New Delhi Kunj, New Delhi Pan:Aaacb2894G (Appellant) (Respondent)

153 ITD 357 (Agra) Page 16 of 59 - Raja Mahendri Shipping & Oil Field Services Ltd. v. ACIT: 51 SOT 242 (Vishk.) m) In view of the above and without prejudice to the contention on merits, it is respectfully submitted, that disallowance under section 40(a)(ia) of the Act should, if at all, be restricted to the amount remaining payable

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

153/- made u/s 14A. 5. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in allowing the claim of Rs.97,026/-/- out of reimbursement of fuel expenses and telephone expenses incurred by the assessee. 6. On the facts and in the circumstances of the case, the Ld. CIT(A has erred in allowing

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

3) of the Act read with section 153-A of the Act was erroneous insofar as it is prejudicial to the interest of revenue, since the Learned Assessing Officer failed to complete the assessment order in accordance with his own findings. According to the Pr.CIT, having reached a conclusion that a particular amount represented the purchases from bogus suppliers

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

3) of the Act read with section 153-A of the Act was erroneous insofar as it is prejudicial to the interest of revenue, since the Learned Assessing Officer failed to complete the assessment order in accordance with his own findings. According to the Pr.CIT, having reached a conclusion that a particular amount represented the purchases from bogus suppliers

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

3) of the Act read with section 153-A of the Act was erroneous insofar as it is prejudicial to the interest of revenue, since the Learned Assessing Officer failed to complete the assessment order in accordance with his own findings. According to the Pr.CIT, having reached a conclusion that a particular amount represented the purchases from bogus suppliers

DCIT, NEW DELHI vs. M/S DHARAMPAL SATYAPAL LTD.,, DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

section 153 A of The Act. 10(i). That on facts and circumstances of case, Ld. CIT(A) was not justified in upholding disallowance of deduction u/s 80IB/80IC to extent of Rs 3

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

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

3) of the act is not a valid order in the light of the extended time limit provided under section 153 of the income tax act. 29. The learned authorised representative submitted that this issue is covered against the assessee by the decision of the coordinate bench in case of AT&T Ltd AT & T Global Network Services (India

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

3) of the act is not a valid order in the light of the extended time limit provided under section 153 of the income tax act. 29. The learned authorised representative submitted that this issue is covered against the assessee by the decision of the coordinate bench in case of AT&T Ltd AT & T Global Network Services (India

M/S. HAMIR REAL ESTATE PVT. LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

153(3)(ii) of the Act and the decision in CIT v. Idea Cellular Ltd. (supra) to justify initiation of the proceedings in the present case against the petitioner is misconceived." 16. The court was conscious of the absence of any limitation period in respect of payments to non-residents, for the purpose of Section 195 read with Section

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

3) are unjust, arbitrary, and bad in law and without jurisdiction. 6. That the assessment for relevant Assessment Year was not pending at the time of search hence the same was not abated, as such assessment made U/s 153 A and addition are illegal, bad in law and without jurisdiction. ITA Nos.4157 & 4158/Del/2013 Daawat Foods Ltd vs. ACIT

DAAWAT FOODS LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, assessee’s appeal in ITA

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) & Daawat Foods Ltd., Vs. Acit, Unit No.134, 1St Floor, Central Circle – 19, Rectangle I, New Delhi Saket District Centre, Saket, New Delhi-110 017 Pan No. Aaccd 3698 N (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Rohit Jain, Adv. Ms. Deepashree Rao, C.A. Shri Vibhu Gupta, C.A. Revenue By Ms. Nidhi Srivastava, Cit-D.R Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021 Order Per Anil Chaturvedi, Am: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 28.03.2013 Of The Commissioner Of Income Tax (A)-Xxxiii, New Delhi Relating To Assessment Years 2007-08 & 2008-09. Ita Nos.4157 & 4158/Del/2013 Daawat Foods Ltd Vs. Acit A.Y. 2007-08 & 2008-09 2 2. The Relevant Facts As Culled From The Material On Records Are As Under:

3) are unjust, arbitrary, and bad in law and without jurisdiction. 6. That the assessment for relevant Assessment Year was not pending at the time of search hence the same was not abated, as such assessment made U/s 153 A and addition are illegal, bad in law and without jurisdiction. ITA Nos.4157 & 4158/Del/2013 Daawat Foods Ltd vs. ACIT

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

disallowed on the ground of the same being contingent in nature. He further submitted that similar provision for increase in prices as at the end of the year was accepted and allowed in Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page