A2Z INFRA ENGINEERING LIMITED,GURGAON vs. CCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

disallowance of deduction claimed under Section 35D of the Act and additions of Rs.84,94,115/- towards disallowance of speculative

MATRIX CELLULAR INTERNATIONAL SERVICES LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 6, NEW DELHI

In the result, the appeal is partly allowed

Bench: Sh. G. S. Pannu, Hon’Ble & Sh. Saktijit Dey

Section 35D of the Act. Accordingly, he disallowed the deduction. The disallowance so made was upheld by learned Commissioner (Appeals

NOIDA TOWERS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

In the result, the appeal of the Assessee is partly allowed

section 35D\n48,484,147\nLess: Incomes taxable under the other heads of Income\nInterest Income\nProfit on sale of assets\nShort Term capital gain on sale of MF units\n3,680,142\n242,640\n152.101\n4,074,883\nEstimated income assessable under Profits & Gains of Business and Profession\n183,375,362\nEstimated computation of profits under 'Capital Gains'\nShort

LT FOODS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

section 35D of the Act is attracted to the facts of the instant case. 70. We say so for the reason that an expenditure incurred even in connection with acquiring a capital asset which is in the nature of a fee paid towards consultation for the business expansion, as the expenditure incurred may or may not result in the acquisition

ACIT, CIRCLE-7(1), DELHI vs. DISH INFRA SERVICES PVT. LTD., NOIDA

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

disallowance of e-stamping expenses incurred for issuance of debenture for raising funds, after introduction of section 35D of the Act. 2 Dish

DCIT, CIRCLE 22(2), NEW DELHI, NEW DELHI vs. SAHIL VACHANI, DELHI

Appeal of the Revenue stands dismissed

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy& Shriavdhesh Kumar Mishraआअसं.2604/िद"ी/2023(िन.व. 2016-17)

disallowance of deduction under section 54F of the Act and consequential appellate orders in the favour of the respondent/assessee. Thus,the case in hand and Reliance Petroproducts Pvt. Ltd. (supra) areheld distinguishable on facts.Accordingly, the decision of the Hon’ble Supreme Court in the case of Reliance Petroproducts Pvt. Ltd. (supra), in my considered opinion, is not applicable in this

COMMISSIONER OF INCOME TAX vs. JUBILANT OFFSHORE DRILLING PVT LTD

The appeal is dismissed in limine

disallowed (A)+(B)+(C)=(D) 1,69,72,374 ” 8. Noticeably, the respondent assessee had themselves added back the Registrar of Companies’ filing fee of Rs.20,80,000/- and had applied/claimed the said expense under Section 35D

JAYPEE FERTILIZERS & INDUSTRIES LTD.,NOIDA vs. PR.CIT, NOIDA

Appeal is dismissed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 263, I set aside the assessment order dated 20.08.2019 u/s 143(3) of the Income Tax Act 1961 and direct the Assessing Officer to disallow the deduction claimed by the assessee u/s 35D

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

disallowance of Rs. 10,75,500/- made on account of preliminary and public expenses in accordance to section 35D(1) of Income

ACIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

disallowance of Rs. 10,75,500/- made on account of preliminary and public expenses in accordance to section 35D(1) of Income

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

disallowance of Rs. 10,75,500/- made on account of preliminary and public expenses in accordance to section 35D(1) of Income

JCIT (OSD) CIRCLE- 16(2), NEW DELHI vs. MAYAR HEALTH RESORTS PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

35D(2)(c)(iii) of the income tax Act as the fund so received was invested in the expansion of the Existing project of the assessee. 9. That the learned CIT(A) under the facts and circumstances of the case has committed a mistake of law in confirming the action of the AO in not allowing

MAYAR HEALTH RESORTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

35D(2)(c)(iii) of the income tax Act as the fund so received was invested in the expansion of the Existing project of the assessee. 9. That the learned CIT(A) under the facts and circumstances of the case has committed a mistake of law in confirming the action of the AO in not allowing