ACIT, CIRCLE-3, GURUGRAM, GURGARON vs. PERFETTI VAN MELLE INIDA PRIVATE LIMITED, GURGAON

In the result the appeal of the revenue stands dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Circle-3 Vs. Perfetti Van Melle India 2Nd Floor, Hshdc Pvt. Limited, Building, Shankar Chowk, 47, Milestone Delhi Jaipur Gurugram, Highway Manesar Haryana – 122001 Haryana - 122051 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacp2626A Appellant .. Respondent

disallowance made by the AO vide assessment order dated 23.11.2017 and while doing so, the CIT(A) observed that claims under section 80-IC(2)(a) and 80-IC(2)(b) of the Act are mutually exclusive and are different in scope. Whereas section 80-IC(2)(a) of the Act grants a deduction on the condition that the manufacturing

IMSI INDIA PVT. LTD.,NEW DELHI vs. DCIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

801C has been claimed in respect of profits and gains of an undertaking, no further deduction shall be allowed under Section 10A of the Act in respect of profits and gains of such undertaking while computing the total income. Clause (i) of Explanation 2 under section 10A provides the definition of computer software as: (i) "computer software" means - (a) ……………………… (b

IMSI INDIA PVT. LTD.,NEW DELHI vs. ACIT, DEHRADUN

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 5856/Del/2011 : Asstt. Year : 2007-08 Ita No. 4277/Del/2012 : Asstt. Year : 2008-09 Ita No. 5744/Del/2012 : Asstt. Year : 2009-10 Ita No. 2506/Del/2013 : Asstt. Year : 2010-11 Imsi India Pvt. Ltd., Vs Deputy/Assistant Commissioner C/O Luthra & Luthra Law Offices, Of Income Tax, Circle-2, 103, Ashoka Estate, Barakhamba Dehradun, Uttranchal Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aabci1797A Assessee By : Sh. Ashwani Kumar, Sh. Sudhindra Jain & Sh. Alok Kumar Jain, Cas Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 15.09.2017 Date Of Pronouncement : 27.10.2017 Order Per N. K. Saini, Am: This Appeal By The Assessee For The Assessment Year 2007- 08 Is Directed Against The Order Dated 03.10.2011 Of Ld. Cit(A)-Ii, Dehradun & The Other Appeals Of The Assessee Are Directed Against The Separate Orders Dated 09.02.2012, 20.12.2011 & 30.11.2012 Passed By The Ld. Cit(A)-I, Dehradun For The Assessment Years 2008-09, 2009-10 & 2010-11 Respectively. 2. Since The Issue Involved Is Common In All These Appeals Which Were Heard Together So These Are Being Disposed Off By This Consolidated Order For The Sake Of Convenience & Brevity.

801C has been claimed in respect of profits and gains of an undertaking, no further deduction shall be allowed under Section 10A of the Act in respect of profits and gains of such undertaking while computing the total income. Clause (i) of Explanation 2 under section 10A provides the definition of computer software as: (i) "computer software" means - (a) ……………………… (b

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

ITO, WARD-35(2), NEW DELHI vs. VIJAY GUPTA, DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

disallowed the remaining 75%, amounting to Rs.69,93,427/-. 3. The assessee filed appeal before the CIT(A), who vide order dated 19.02.2018 deleted the addition and allowed the assessee’s appeal holding as under:- 7. Decision 7.1 “The undisputed facts are that Assessee is deriving income from manufacturing of LPG Gas Stove under the name & style M/s Supershine Domestic

DCIT, NEW DELHI vs. M/S DHARAMPAL SATYAPAL LTD.,, DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

b. In respect of processed Kathha (Catechu), by confirming valuation done by assessing officer and upholding mark up of Dharampal Satyapal Ltd Vs, DCIT ITA No. 3738, 3739/Del/2016 (A) & ITA No. 3882 & 3883/Del/2016(R) Assessment Year: 2010-11 & 2011-12 manufacturing expenses and profit rate @ 37.85% and 10% respectively. c. In respect of processed Cardamom (Elaichi), by confirming valuation done

ACIT, CIRCLE-31(1), NEW DELHI vs. LOTUS HERBALS COLOR COSMETICS, NEW DELHI

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2013-14]

disallowed the entire deduction. 4. Before the Ld. CIT(A), the assessee submitted detailed submission. This submissions were forwarded by the Ld. CIT(A) to the AO. The AO in response, showed his inclination to accept the claim of the assessee. The portion of the order of the Ld. CIT(A) in this regard as under:- “The written submissions

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

801C of the Act.\"\n\nAkuntha Projects (P.) Ltd. v. Deputy Director-CPC\n[2024] 162 taxmann.com 861 (Ahmedabad ITAT)] (Copy\nat Page 57 to 62 of the CLC): In this case the Hon'ble\nAhmedabad Bench of the Tribunal held that where claim\nof deduction under section 80JJAA of the Act had been\nrejected by CPC for reason that

RALLISON ELECTRICALS PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Appeals of the assessee are partly allowed and that of the Department is dismissed

Bench: Shri I. C. Sudhir & Shri O. P. Kant

section 80IC of Income Tax Act, 1961 in the Manpura (Baddi) unit by disallowing the following:- a. The learned A.O. is not justified in disallowing Rs. 29,45,752J- by considering the stock lying at various branches amounting to Rs. 1,59,48,849/- as overvalued which has actually been valued at cost price. b. The learned

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue's appeal stands dismissed as above

B': NEW DELHI\nBEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER\nAND\nSHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER\nITA No. 2622/Del/2018, A.Y. 2013-14\nITA No. 2623/Del/2018, A.Y. 2014-15\nITA No. 7981/Del/2018, A.Y. 2015-16\nC & S Electric Limited\n222, Okhla Industrial Estate\nPhase-III, New Delhi\nPAN: AAACC0909K\n(Appellant)\nVs.\nDeputy Commissioner of\nIncome Tax,\nCircle

DCIT, NEW DELHI vs. SH. SUBHASH CHANDRA SEHGAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed for AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

b) before the special auditor (as distinguishably established by the special auditors) and (c) before the assessing officer who passed the assessment order u/s 143(3). - It is seen from the records that in the present assessment year under appeal there was no special audit, thus I do not find that the appellant was to produce books before any Special

DCIT, NEW DELHI vs. SHRI SUBASH CHANDER SEHGAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed for AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

b) before the special auditor (as distinguishably established by the special auditors) and (c) before the assessing officer who passed the assessment order u/s 143(3). - It is seen from the records that in the present assessment year under appeal there was no special audit, thus I do not find that the appellant was to produce books before any Special

ACIT, NEW DELHI vs. SH. SUBHASH CHANDER SEHGAL, NEW DELHI

In the result, the appeal of the Revenue is dismissed for AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2004-05 Asstt. Year: 2006-07 Asstt. Year: 2009-10

b) before the special auditor (as distinguishably established by the special auditors) and (c) before the assessing officer who passed the assessment order u/s 143(3). - It is seen from the records that in the present assessment year under appeal there was no special audit, thus I do not find that the appellant was to produce books before any Special

DCIT, CIRCLE- 1, LTU, NEW DELHI vs. C & S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Disallowance of Club expenses of Rs.1,59,005/- (Gr. No. 4). 6. The assessee has claimed deductions under section 80IC and 10AA of the Act for its units situated in Uttarakhand and NOIDA respectively. The AO, questioning the pricing of goods/material transferred to & from exempted to non-exempted units & vice-versa and allocating the Head Office expenses of Rs.4

ACIT, CIRCLE- 1, LTU, NEW DELHI vs. C&S ELECTRIC LTD., NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Disallowance of Club expenses of Rs.1,59,005/- (Gr. No. 4). 6. The assessee has claimed deductions under section 80IC and 10AA of the Act for its units situated in Uttarakhand and NOIDA respectively. The AO, questioning the pricing of goods/material transferred to & from exempted to non-exempted units & vice-versa and allocating the Head Office expenses of Rs.4

C & S ELECTRIC LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Disallowance of Club expenses of Rs.1,59,005/- (Gr. No. 4). 6. The assessee has claimed deductions under section 80IC and 10AA of the Act for its units situated in Uttarakhand and NOIDA respectively. The AO, questioning the pricing of goods/material transferred to & from exempted to non-exempted units & vice-versa and allocating the Head Office expenses of Rs.4

ITO WARD - 10(4), NEW DELHI vs. GHP BUILDCON PVT LTD, NEW DELHI

In the result, the revenue’s appeal stands dismissed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 2622/Del/2018, A.Y. 2013-14 Ita No. 2623/Del/2018, A.Y. 2014-15 Ita No. 7981/Del/2018, A.Y. 2015-16 C & S Electric Limited Deputy Commissioner Of 222, Okhla Industrial Estate Income Tax, Phase-Iii, New Delhi Vs. Circle-1, Ltu, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Ita No. 2532/Del/2018, A.Y.2013-14 Ita No. 2533/Del/2018, A.Y.2014-15 Ita No. 8274/Del/2018, A.Y.2015-16 Deputy Commissioner Of C & S Electric Limited Income Tax, (Formerly Controls & Circle-1, Ltu, Vs. Switchgear Co. Ltd.) New Delhi 222, Okhla Industrial Estate, Phase-Iii, New Delhi Pan: Aaacc0909K (Appellant) (Respondent) Appellant By Sh. Anil Bhalla, Ca Respondent By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025 Order Per Bench Cross Appeal By The Assessee & Revenue Containing Common Facts Were Heard Together Being Inter-Connected With Each Other & Are Being Disposed Off By This Common Order. Ita No.2532, 2533 & 8274/Del/2018 C & S Electric Ltd. 2. These Appeals Filed By The Assessee & Revenue Are Directed Against Orders Dated 10.01.18 & 25.09.2018 Respectively Of The Commissioner Of Income Tax (Appeals)-22, New Delhi [‘Cit(A)’].

Disallowance of Club expenses of Rs.1,59,005/- (Gr. No. 4). 6. The assessee has claimed deductions under section 80IC and 10AA of the Act for its units situated in Uttarakhand and NOIDA respectively. The AO, questioning the pricing of goods/material transferred to & from exempted to non-exempted units & vice-versa and allocating the Head Office expenses of Rs.4

CANADIAN SPECIALITY VINYLS,NEW DELHI vs. ITO WARD - 63(4), NEW DELHI

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

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2015-16 M/S. Canadian Specialty Vinyls Ito Ward-63(4), Delhi 110055 49, Rani Janshi Road, Jhandewalan, New Delhi 110055 Vs. Pan Aagfc 0200 J

B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2015-16 M/s. Canadian Specialty Vinyls ITO Ward-63(4), Delhi 110055 49, Rani Janshi Road, Jhandewalan, New Delhi 110055 vs. PAN AAGFC 0200 J (Appellant) (Respondent) For Assessee : Shri Shaantanu Jain, Adv. For Revenue : Ms. Maimum Alam, Sr. DR Date of Hearing