M/S. A.T. KEARNEY INDIA PRIVATE LIMITED,GURGAON vs. ITO, NEW DELHI

In the result the ground No

Bench: Smt Diva Singh & Shri Prashant Maharishiat Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent) At Kearney India Private Ito, Limited, Ward-1(1), Vs. 6Th Floor, Tower-D, Global New Delhi Business Park, Gurgaon Pan:Aadca1436G (Appellant) (Respondent)

801A(10) of the Act. 2.4. Based on the facts and the circumstances of the case and in law, the Hon'ble CIT (A) has erred in not appreciating the various judicial precedents relied upon by the appellant in this regard. 2.5. Without prejudice to Grounds 2.1 to 2.4 above, based on the facts and circumstances of the case

MOTHERSON SUMI SYSTEMS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2010-11

disallowing the deduction claimed under section 10B, reliance placed by the Ld. AO on the decision of the Hon’ble Supreme Court in the case of Liberty India vs. CIT (2009) 317 ITR 218 and CIT vs. Sterling Foods (1999) 237 ITR 579 to the facts of the assessee’s case and his findings on interpretation of the term “derived

M/S PRAVEEN INDUSTRIES LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

801A(8) is not applicable, 80A(10) is clearly applicable in this case in view of 10B (7) and the relevant provisions of section 80A (10) is as follows: Where it appears to the AO that, owing to the close connection between the assessee carrying on the eligible business to which this section applies and any other person

DCIT, NEW DELHI vs. M/S. PRAVEEN INDUSTRIES PVT. LTD., DELHI

In the result, appeal filed by the revenue is partly allowed whereas the appeal filed by assessee is allowed

Bench: Shri S.K. Yadav. Shri B.P. Jainand

801A(8) is not applicable, 80A(10) is clearly applicable in this case in view of 10B (7) and the relevant provisions of section 80A (10) is as follows: Where it appears to the AO that, owing to the close connection between the assessee carrying on the eligible business to which this section applies and any other person

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

10. That the assessing officer erred on facts and in law in disallowing amount of Rs. 1,47,34,700 on account of provision made towards commission paid on institutional sales to dealers, on the ground that the assessee failed to deduct tax at source under section 194H from the amount of aforesaid provision invoking provision of section

HERO MOTOCORP LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

disallowing this claim. Therefore, Ground No. 18 to 18.2 are allowed in favour of the assessee.” From the records it can be seen that the provision for the material is worked out in respect of price amendments which were already issued on 31.03.2009 which was made on the basis of actual supplied made upto the end of the year

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

DCIT, NEW DELHI vs. M/S. PETRONET LNG LTD., NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

PETRONET LNG LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastavadr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5230/Del/2015 : Asstt. Year : 2009-10 Ita No. 5231/Del/2015 : Asstt. Year : 2010-11 Ita No. 5232/Del/2015 : Asstt. Year : 2011-12 Petronet Lng Ltd., Vs Deputy Commissioner Of First Floor, World Trade Centre, Income Tax, Circle-19(2), Babar Road, Barakhamba Lane, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Ita No. 4902/Del/2015 : Asstt. Year : 2009-10 Ita No. 4903/Del/2015 : Asstt. Year : 2010-11 Ita No. 4904/Del/2015 : Asstt. Year : 2011-12 Deputy Commissioner Of Vs Petronet Lng Ltd., Income Tax, Circle-19(2), First Floor, World Trade Centre, New Delhi Babar Road, Barakhamba Lane, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacp8148D Assessee By : Sh. Vishal Kalra, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 27.01.2021 Date Of Pronouncement: 18.03.2021

section 801A of the Income tax Act, 1961. ii. On the facts and in the circumstances of the case, the Id C1T(A) has erred in disallowing the disallowance of Rs. 10

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

10-CCB was uploaded after the prescribed time. The intention of the assessee to disclose the income under the under section 115JB of the Act was disclosed in the tax audit report of the assessee. The deduction under section 80IAC cannot be disallowed for non-filling of Form No. 10CCB. In the case of Jitendera Kumar Nahata vs. JCIT

M/S. ORIENT INTERNATIONAL,NOIDA vs. ACIT, NEW DELHI

In the result, the Revenue appeals is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

disallowing it. The case of the Revenue is that the Ld. CIT(A) should not have been partially allowed the exemption claimed by the assessee u/s 10AA as well the exemption claimed by the assessee u/s 801A(10) of the Act. The assessee company has not fulfilled the conditions related with this section

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

disallowing it. The case of the Revenue is that the Ld. CIT(A) should not have been partially allowed the exemption claimed by the assessee u/s 10AA as well the exemption claimed by the assessee u/s 801A(10) of the Act. The assessee company has not fulfilled the conditions related with this section

ACIT, NEW DELHI vs. M/S. ORIENT INTERNATIONAL, DELHI

In the result, the Revenue appeals is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

disallowing it. The case of the Revenue is that the Ld. CIT(A) should not have been partially allowed the exemption claimed by the assessee u/s 10AA as well the exemption claimed by the assessee u/s 801A(10) of the Act. The assessee company has not fulfilled the conditions related with this section

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

disallowing it. The case of the Revenue is that the Ld. CIT(A) should not have been partially allowed the exemption claimed by the assessee u/s 10AA as well the exemption claimed by the assessee u/s 801A(10) of the Act. The assessee company has not fulfilled the conditions related with this section

ORIENT INTERNATIONAL,NEW DELHI vs. ACIT CIRCLE-59(1), NEW DELHI

In the result, the Revenue appeals is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayita No.1371/Del/2020 (Assessment Year 2013-14) Ita No.1372/Del/2020 (Assessment Year 2015-16) M/S Orient International, Asst. Cit, D-319, Nirman Vihar, Circle 59(1), New Delhi-110092. Vs. New Delhi. Pan-Aabf08116A (Appellant) (Respondent) Asst. Cit, M/S Orient Circle 59(1), International, New Delhi. Vs. D-319, Nirman Vihar, New Delhi-110092. Pan-Aabf08116A (Appellant) (Respondent)

disallowing it. The case of the Revenue is that the Ld. CIT(A) should not have been partially allowed the exemption claimed by the assessee u/s 10AA as well the exemption claimed by the assessee u/s 801A(10) of the Act. The assessee company has not fulfilled the conditions related with this section

DCIT CENTRAL CIRCLE-17, NEW DELHI vs. AL AMMAR FROZEN FOODS EXPORTS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed and cross\nobjection filed by the assessee is dismissed as infructuous

10 CCB has not been e-filed within the due\ndate.\nb.\nDisallowance of Rs.1,58,398/- towards employee\ncontributions to PF/ESI deposited beyond the due date\nunder relevant laws.\n\n4.\nThe assessee filed detailed reply on 19.12.2020. In so far as\ndeductions u/s 80IB is concerned it was stated that for AY 2019-20\nas per section 80IB