RELIGARE FINVEST LTD,NEW DELHI vs. ADDL.CIY, RANGE-21, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

section 14A to the extent of exempted income of ₹ 35,09,948/-. As the assessee made sumo disallowance of ₹ 24,24,142/-, he sustained the balance amount of ₹ 10,85,806/-out of the disallowance made by the Assessing Officer. 7 ITA No.1947/Del./2018 ; 2364/Del.2018; 6474/Del./2016 &5872/Del./2016 3.5 Before us, the learned Counsel of the assessee filed

M/S RELIGARE FINVEST LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

section 14A to the extent of exempted income of ₹ 35,09,948/-. As the assessee made sumo disallowance of ₹ 24,24,142/-, he sustained the balance amount of ₹ 10,85,806/-out of the disallowance made by the Assessing Officer. 7 ITA No.1947/Del./2018 ; 2364/Del.2018; 6474/Del./2016 &5872/Del./2016 3.5 Before us, the learned Counsel of the assessee filed

ACIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

section 14A to the extent of exempted income of ₹ 35,09,948/-. As the assessee made sumo disallowance of ₹ 24,24,142/-, he sustained the balance amount of ₹ 10,85,806/-out of the disallowance made by the Assessing Officer. 7 ITA No.1947/Del./2018 ; 2364/Del.2018; 6474/Del./2016 &5872/Del./2016 3.5 Before us, the learned Counsel of the assessee filed

ACIT,, NEW DELHI vs. M/S RELIGARE FINVEST LTD.,, NEW DELHI

In the result, for assessment year 2007-08 the appeal of the assessee as well as Revenue are dismissed

Bench: Shri O.P. Kant & Shri Kuldip Singh, Judicialmember

section 14A to the extent of exempted income of ₹ 35,09,948/-. As the assessee made sumo disallowance of ₹ 24,24,142/-, he sustained the balance amount of ₹ 10,85,806/-out of the disallowance made by the Assessing Officer. 7 ITA No.1947/Del./2018 ; 2364/Del.2018; 6474/Del./2016 &5872/Del./2016 3.5 Before us, the learned Counsel of the assessee filed

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE ENTERPRISES LTD.,, NEW DELHI

In the result, revenue’s appeal is dismissed and cross-objection

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia:Assessment Year: 2014-15 Deputy Commissioner Of Vs. M/S. Religare Enterprises Income-Tax, Circle-21(1), Ltd., 2Nd Floor, Rajlok New Delhi Building, 24-Nehru Place, New Delhi-110019 Pan :Aaacv5888N (Appellant) (Respondent)

75,05,498, learned Commissioner (Appeals) restricted the disallowance to that amount by deleting the additional disallowance made by the assessing officer. 8. Before us, reiterating the stand taken before the first appellate authority, learned counsel for the assessee submitted that disallowance under Section

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

section 80IC, on a rational and scientific basis. In that view of the matter, the expenses on brand /advertisement, etc. incurred at Head Office were duly allocated to manufacturing units and have been deducted, while computing profits of the unit eligible for claim of deduction under section 80IC of the Act. The price realized on sale of the products

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

75,580/- under section 143(3) of the Act including therein disallowance of depreciation of Rs. 11,41,153/-; disallowance

RELIGARE FINVEST LTD.,NEW DELHI vs. ACIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

ACIT (OSD), CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD., NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

RELIGARE FINVEST LTD.,NEW DELHI vs. DCIT, CIRCLE- 21(1), NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

ACIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE FINVEST LTD.,, NEW DELHI

In the result, -Appeal in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

75,19,178/-. 2.3. I.T.A. No. 547/DEL/2018 (A.Y. 2013-14) (Assessee) “1. That the CIT(A) erred on facts and in law in upholding disallowance made by the assessing officer to the extent of Rs. 432,77,074 under section

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

disallowances / adjustments were made to the returned income of the assessee. The above draft assessment order also included adjustment under section 92CA of the income tax act proposed by the Learned transfer pricing officer amounting to Rs. 319897455/-. Against the draft assessment order of the Ld. assessing officer, assessee preferred objection before the Ld. dispute resolution panel. The Ld. Dispute