M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

disallows under section 35(1) of the Act. 3.1 Consequent to the appeal giving effect under section 250/143(3) of the Act, the Ld. Assessing

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

disallows under section 35(1) of the Act. 3.1 Consequent to the appeal giving effect under section 250/143(3) of the Act, the Ld. Assessing

M/S. OIL INDUSTRY DEVELOPMENT BOARD,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals filed by the assessee are allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

disallows under section 35(1) of the Act. 3.1 Consequent to the appeal giving effect under section 250/143(3) of the Act, the Ld. Assessing

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

disallowance in terms of Rule 8D read with sub-sections (2) & (3) of section 14A. ITA 687/09 & Ors Page 35

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

disallowance in terms of Rule 8D read with sub-sections (2) & (3) of section 14A. ITA 687/09 & Ors Page 35

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

3: Whether the assessee is entitled to claim deductions under Sections 80G and 35(2AA) for CR expenditure, despite the explicit prohibition under Explanation 2 to Section 37(1) and the legislative intent to disallow

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

MINDA INDUSTRIES LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

EICHER LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

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

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

MAXPAK INVESTMENT LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

EICHER LTD. vs. COMMISSIONR OF INCOME TAX

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that the earning