DCIT, NEW DELHI vs. M/S. SINDHU REALTORS PVT. LTD., NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri A.T. Varkey

section 2(22)(e) and moreover, the lender company is a NBFC which is also excluded from the said deeming provision, therefore, we do not find any merit in this ground of appeal and we uphold the ld. CIT (A)’s order and dismiss this ground. 9. In the result, the appeal filed by the revenue is dismissed

M/S. SINDHU REALTORS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri A.T. Varkey

section 2(22)(e) and moreover, the lender company is a NBFC which is also excluded from the said deeming provision, therefore, we do not find any merit in this ground of appeal and we uphold the ld. CIT (A)’s order and dismiss this ground. 9. In the result, the appeal filed by the revenue is dismissed

DCIT, CIRCLE- 62(1), NEW DELHI vs. RAMESH KUMAR PABBI, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Ms. Suchitra Kamble(Through Video Conferencing) Assessment Year : 2013-14 Dcit Vs. Ramesh Kumar Pabbi Circle – 62(1), A-41, Phase-Ii, New Delhi Mayapuri Industrial Area, New Delhi-110017 Pan – Aanpp 5995 Q (Appellant) (Respondent) Assessee By Shri Sohail Malik, Sr.D.R. Revenue By Shri Lalit Mohan, Adv. Date Of Hearing: 16/03/2021 Date Of Pronouncement: 16/03/2021 Order Per Anil Chaturvedi, Am:

2 (22) (e) of the IT Act against the assessee for making the addition. In view of the above discussion, we set aside the orders of the authorities below and delete the addition of Rs.8,23,964/-. This ground of appeal of the assessee is allowed.” 10. Before us, Learned DR has not pointed any distinguishing feature in the facts

ACIT, FARIDABAD vs. M/S. BHAGWATI COAL MOVERS (P) LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

22 Officer and granted relief on the disallowance of interest under Section 36(1)(iii) as well as the loan amount deemed as income of the assessee under Section 2

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

disallowance u/s 14A. He also initiated penalty proceedings u/s 271AAA and 271(l)(c). While adjudicating the appeal filed by the appellant against the assessment order, the additions of Rs 3,75,387 and Rs 10,65,117 were deleted. It is a matter of record that no appeal was filed in respect of the addition

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

2) & (3) of section 14A. "in relation to" 19. Let us examine the expression "in relation to". Mr Vohra had referred to the Supreme Court decision in Madlzav Rao Scindia v. Union o{lndia: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

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

2) & (3) of section 14A. "in relation to" 19. Let us examine the expression "in relation to". Mr Vohra had referred to the Supreme Court decision in Madlzav Rao Scindia v. Union o{lndia: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

CHEMINVEST LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

MAXPAK INVESTMENT LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTEMS LTD.

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

EICHER LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. “in relation to” 19. Let us examine the expression “in relation to”. Mr Vohra had referred to the Supreme Court decision in Madhav Rao Scindia v. Union of India: AIR 1971 SC 530 where, in paragraph 134, it is observed as under:- ".. The expression "provisions of this Constitution relating to" in article 363 means provisions