DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ACE RESIDENCY PVT. LTD, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

ACIT, CIRCLE-18(2), NEW DELHI vs. NIIT TECHNOLOGIES LTD., NEW DELHI

In the result, appeal of the Revenue in ITA No

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Disallowance of Interest paid to 2,83,12,326.00 Hallow Securities Pvt Ltd u/s 69C 2022-23 Unsecured loan received from Hallow 4,50,00,000.00 Securities Pvt Ltd u/s 68 Total 1,83,01,27,809.00 ITA No.3558/Del/2025 & Others 3. As all the captioned appeals filed by the Revenue are having common issues of addition made

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

In the result, the appeal of the Assessee is allowed

disallowance was made by the Learned\nAO in the assessment order for assessment year 2020-21 under\nsection 37(1) of the Act in respect of this issue. For this purpose, he\nsubmitted that the Learned PCIT need not resort to cancel the\nregistration of the Assessee retrospectively. Further, he submitted\nthat the screenshots of WhatsApp chats merely depict

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

section 250 of the Income Tax Act, 1961 [the Act] emanating from assessment order dated 31.12.2022 passed u/s 143(3) of the Act for Assessment Year 2021-22. 2. Brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted on 04.01.2022 at the premises of the ACE and Rudra Group

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

250(4) of the Act when the AO has filed to response on the request of ld. CIT(A) of making verification of the submissions made by the assessee. It is further seen that the assessee has discharged the burden casted upon it of establishing the genuineness of the loans and creditworthiness of the lender company and further established

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(2), NEW DELHI, I.P.ESTATE, NEW DELHI vs. BIRD WORLDWIDE FLIGHT SERVICE (INDIA) PRIVATE LIMITED, CONNAUGHT PLACE, NEW DELHI

In the result, the appeal of the Revenue is dismissed

disallowance and deduction\nmade by the Assessing Officer under Section 80IA(4) of the Act.\nWhile dismissing the appeals, the Division Bench has observed in\npara 13 as under:-\n\n“13. The above statutory provisions and the relevant facts arising\nin the present case and noted above would leave little doubt in one's\nmind that GSRDC

DCIT, CIRCLE-4(2), NEW DELHI vs. CAMPUS EAI INDIA PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

disallowances under section 40(a)(i) of the Act due to non-deduction of TDS on payments made by the assessee to - i) Brain Point Consultants, UAE amounting to Rs. 4,29,06,250

DATASERV GLOBAL PVT. LTD.,GURGAON vs. ITO, WARD- 1(4), GURGAON

Appeal is allowed and the case is restored to the files of ld

Bench: Sh. R.K.Panda & Sh. Anubhav Sharmadataserv Global Pvt. Ltd. Vs. Ito, Ward-1(4) 401, Galleria Tower, Dlf-Phase-4, Gurugaon Gurugaon Pan – Aascs2569K (Appellant) (Respondent)

disallowance of expenditure was made by Ld.AO. This is bad in law and not as per the details, facts and circumstances of the case and hence the addition made is liable to be deleted.” 4. Heard and perused the record. Ld. Representative of the assessee submitted that the additional evidences of the assessee was dismissed without considering its merits

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

disallowance.\n6. That the Ld. CIT(A) grossly erred on the facts and\ncircumstances of the case by upholding the addition of INR\n22,84,40,000 as \"unutilized grant”, treating the same as\nincome of the Appellant thus, taxing the income twice.\n7. Without prejudice to the above, on the facts and under\nthe circumstances of the case

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

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

Bench: Shri C. N. Prasad & Shri M. Balaganesh

Disallowance of expenses for Yes - Ground No. 4. 3,20,01,335 duty drawback claim written off 12 5. Less: Set-off of brought forward losses (1,58,50,615) No Total 9,53,13,511 9. We have heard the rival submissions and perused the materials available on record. A consortium formed by the assessee, Hindustan Construction Company

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

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

Bench: Shri C. N. Prasad & Shri M. Balaganesh

Disallowance of expenses for Yes - Ground No. 4. 3,20,01,335 duty drawback claim written off 12 5. Less: Set-off of brought forward losses (1,58,50,615) No Total 9,53,13,511 9. We have heard the rival submissions and perused the materials available on record. A consortium formed by the assessee, Hindustan Construction Company

M/S CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

4,03,55,19,115/- and “Other\nAdministrative Expenses" of INR 27,74,88,028/- are not\nfalling under the meaning of Section 11 of the Act being not\napplied towards the objects of the Appellant and that the\ngenuineness of the said expenses was not proven by the\nAppellant.\n5. That the Ld. CIT(A) while disallowing \"Project\nExpenses

PROMOTIONAL CLUB,NEW DELHI vs. ITO,WARD-28(1), DELHI

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.748 /Del./2025, A.Y. 2017-18 Promotional Club Income Tax Officer, D-815, New Friends Colony, Ward-28(1), Civic Centre, New Delhi - 110025 Vs. Minto Road, New Delhi Pan: Aajfp4348R (Appellant) (Respondent) Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 28/07/2025 Order Per Avdhesh Kumar Mishra, Am

250(4) & (6) and Rule 46A(4) of the Income Tax Act. 1 Promotional Club 3. The Ld. CIT(A) has erred in dismissing the grounds no. 3 & 4 suo-moto raised against the arbitrary addition of Rs.5.90 Cr made by AO invoking section 68 r.w.s. 115BBE and without appreciating the fact that it was contractual liability and refunded

BALDEV SINGH & SONS,NEW DELHI vs. DCIT CIRCLE 43(1), NEW DELHI

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

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.3103/Del/2023, A.Y. 2021-22 Baldev Singh & Sons Vs. Deputy Commissioner Of 14-A, Najafgarh Road, Income Tax, Circle-43(1), New Delhi Civic Centre, J.L. Nehru Road Pan: Aaahb4937M New Delhi (Appellant) (Respondent) Appellant By Sh. G. S. Kohli, Ca Respondent By Sh. Ashish Tripathi, Sr. Dr Date Of Hearing 06/03/2025 Date Of Pronouncement 30/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Of The Assessee For The Assessment Year (Ay) 2021-22 Is Directed Against The Order Dated 03.10.2023 Of The Additional/Joint Commissioner Of Income Tax (Appeals)-12, Mumbai [Addl. Cit(A)]. 2. Following Grounds Have Been Raised In This Appeal: “1. That The Learned Cit(Appeal) Had Failed To Appreciate The Written Submission & The Documents Filed Before Him & Thus The Justice Had Not Been Given To The Humble Appellant.

disallowance under section 36(1)(va) of the Act as mentioned above are in dispute before us. 4. The Ld. AR Submitted that the core issue involved in this appeal was denial of deduction under section 80IB of the Act for the reason that the audit report in Form-10CCB was not filed along with the ITR and was only