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

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

1O) of Act, no allocation of such expenditure to the said eligible projects is warranted. Re (IV) : Directors meeting fee Ground no. 3 of CO filed by the assessee The AO has allocated director's meeting fee amounting to Rs.9,65,000/- to the projects eligible for deduction under section 80IB(10) on prorata basis in the ratio of sales

DCIT, NEW DELHI vs. M/S. GLOBAL ONE INDIA PVT. LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

Bench: Shri H.S. Sidhu & Shri L.P. Sahua.Y. : 2005-06 Dcit, Circle 12(1), M/S Global One India Pvt. Ltd., 7Th Floor, Tower-C, Dlf New Delhi Vs. Infinity Tower, Phase-Ii, Sector 25-A, Gurgaon (Aabcg2558B)

disallowance of ‘Circuit Expenses’ of Rs. 14,18,24,935/-. The additions made were deleted by the earlier Ld. CIT(A) vide his order dated 2.6.2010 which was also upheld by 2 the ITAT. Thereafter, the AO issued notice u/s. 148 on 20.3.2012 and assessment was reopened by recording the following reasons. “In this case assessment under section

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

In the result, the appeal of the Revenue is dismissed and cross objection of the assessee is allowed for statistical purposes

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

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

CIT vs. CAREER LAUNCHER INDIA LTD

In the result, the first three substantiaf questions of larry in ITA

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

1o 8. These submissions were rejected Uy, ttre AO who disallowed the expenditure. The CIT(A) upheld the disallowance for the assessment year 2004-05. On flirther appeal the disailowance was deleted by the Tribunal. Following the order of the Tribrlnal, the CITA) allowed the clairn for the assessment year 2005-06. Tlie revenue carried the malter in appeal

CIT vs. CAREER LAUNCHER INDIA LTD

In the result, the first three substantiaf questions of larry in ITA

1o 8. These submissions were rejected Uy, ttre AO who disallowed the expenditure. The CIT(A) upheld the disallowance for the assessment year 2004-05. On flirther appeal the disailowance was deleted by the Tribunal. Following the order of the Tribrlnal, the CITA) allowed the clairn for the assessment year 2005-06. Tlie revenue carried the malter in appeal

PANKAJ KAYATHWAL,FARIDABAD vs. ITO, WARD- 2(4), NOIDA

The appeal of the assessee is partly allowed

Bench: Shri Kul Bharat

1o(13A) is reproduced hereinbelow:- Section l0(13A):- (13A) any special allowance specifically granted to an assessee by his employer to meet expenditure actually incurred on payment of rent (by whatever name called) in respect of residential accommodation occupied by the assessee, to such extent as may be prescribed having regard to the area or place in which such accommodation

CIT vs. CAREER LAUNCHER (INDIA) LTD

In the result, the first thlee substantiaf questions of larv in ITA

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

section 40(a)(ia) are not applicable to the facts of the case. 'We accordingly, answer the substantial question of law in favour of 'the assessee and against tlie Revenue for both the years. 43. In respect of assessment year 20t04-05 in ITA No.939/2010 there is another substantial question of ldw which has to.be decided. This is in respect

CIT vs. CAREER LAUNCHER (INDIA) LTD

In the result, the first thlee substantiaf questions of larv in ITA

section 40(a)(ia) are not applicable to the facts of the case. 'We accordingly, answer the substantial question of law in favour of 'the assessee and against tlie Revenue for both the years. 43. In respect of assessment year 20t04-05 in ITA No.939/2010 there is another substantial question of ldw which has to.be decided. This is in respect

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

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

disallowance by holding that the said expense has no direct nexus with respect to the business of the assessee. Further, more he submitted that for claim of an expense under the provisions of Section 37 of the Act, a direct nexus is not necessary and that even if there is an indirect nexus with the business, the same is allowable

PROCESS-CUM-PRODUCT DEVELOPMENT CENTRE,MEERUT vs. ACIT, MEERUT

Bench: Shri N.S. Saini & Shri Kuldip Singh

1O(23C)(iiiab) irrespective of provisions contained in Section 12AA of the Income-Tax Act, the rejection of the same is bed in law.” 3 ITA No.3401, 3402 & 3403/Del./2017 3. Briefly stated the identical facts necessary for adjudication of all the aforesaid three appeals of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2013-14 are : Assessee society

PROCESS-CUM-PRODUCT DEVELOPMENT CENTRE,MEERUT vs. ADDL. CIT, MEERUT

Bench: Shri N.S. Saini & Shri Kuldip Singh

1O(23C)(iiiab) irrespective of provisions contained in Section 12AA of the Income-Tax Act, the rejection of the same is bed in law.” 3 ITA No.3401, 3402 & 3403/Del./2017 3. Briefly stated the identical facts necessary for adjudication of all the aforesaid three appeals of assessee pertaining to Assessment Years 2010-11, 2011-12 & 2013-14 are : Assessee society