CIT vs. TEI TECHNOLOGIES PVT LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

disallowance of the technical support fees, provision for write back and donation. After making the add back, the gross total income was computed at `1,23,04,727/- against which the loss for the assessment year 2001-2002 were brought ITA Nos.347/2011 & 2067/2010 Page 3 of 32 forward and adjusted in terms of Section 72. Thus the total income

COMMISSIONER OF INCOME TAX

disallowance can be made against income which is not specifically exempt under the Act? B. Whether the ITAT was correct in distinguishing between deduction and exemption, which does not find any support in the language of Section 14A?” 7. We may only record that the appellant-Revenue had raised certain other aspects/questions, but these have not been framed in view

CIT vs. KRIBHCO

disallowance can be made against income which is not specifically exempt under the Act? B. Whether the ITAT was correct in distinguishing between deduction and exemption, which does not find any support in the language of Section 14A?” 7. We may only record that the appellant-Revenue had raised certain other aspects/questions, but these have not been framed in view

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. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

disallowance u/s 80 JJAA of the Act is a legal issue and can be raised at any stage. He submitted that the learned CIT(A) failed to appreciate the fact in right perspective. Further, he reiterated the submissions as made in the brief synopsis. For the sake of clarity the Brief Synopsis is reproduced herein below: “BRIEF SYNOPSIS

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

disallowance u/s 80 JJAA of the Act is a legal issue and can be raised at any stage. He submitted that the learned CIT(A) failed to appreciate the fact in right perspective. Further, he reiterated the submissions as made in the brief synopsis. For the sake of clarity the Brief Synopsis is reproduced herein below: “BRIEF SYNOPSIS

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which

DCIT, HISAR vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.,, HISAR

In the result, all the five captioned appeals filed by the Revenue are dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kedia

80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which

BSC C&C JV,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Bsc C&C Joint Venture, Vs. Acit, 74, Hemkunt Colony, Circle-62(1), New Delhi-110048 New Delhi (Appellant) (Respondent) Pan: Aadfb8115G Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Revenue By: Shri Jitender Singh, Cit Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 20/08/2025

disallowances . The assessee preferred an appeal before the Learned CITA. Before the Learned CITA, an additional ground was raised by the assessee with respect to claim of deduction under section 80 IA(4)(i) of the Act. The assessee also furnished additional evidences under Rule 46A of the Income Tax Rules in support of the claim of deduction under section

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

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

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

80A(6) inserted by Finance Act,2009 w.e.f. 01.04.2009 defines ‘market value’ as under: Explanation - For the purposes of this sub-section, the expression market value (i) In relation to any goods or services sold or supplied, means the price that such, goods or services would fetch if these, were sold by the undertaking or unit or enterprise or eligible

M/S. HIMALYA INTERNATIONAL LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

1. The Ld. CIT(Appeals) erred in law and on facts in confirming the disallowance of Rs. 17,17,610/- claimed u/s 80IC – a. By misinterpreting the provisions of section 80AC on legal issue as well as on facts; and b. By incorrectly applying the stipulation contained u/s 80A

ITO, NEW DELHI vs. M/S. HIMALAYA INTERNATIONAL LTD., HIMACHAL PRADESH

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

1. The Ld. CIT(Appeals) erred in law and on facts in confirming the disallowance of Rs. 17,17,610/- claimed u/s 80IC – a. By misinterpreting the provisions of section 80AC on legal issue as well as on facts; and b. By incorrectly applying the stipulation contained u/s 80A

ITO, NEW DELHI vs. M/S. HIMALAYA INTERNATIONAL LTD., HIMACHAL PRADESH

In the result appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishiassessment Year: 2012-13

1. The Ld. CIT(Appeals) erred in law and on facts in confirming the disallowance of Rs. 17,17,610/- claimed u/s 80IC – a. By misinterpreting the provisions of section 80AC on legal issue as well as on facts; and b. By incorrectly applying the stipulation contained u/s 80A

M/S R SYSTEMS INTERNATIONAL LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2011-12]

80A and section 80AB which was in Chapter VI-A which do not appear in Chapter III.. The fact that even after its recast, the relief has been retained in Chapter III indicates that the intention of Parliament it is to be regarded as an exemption and not a deduction. The Act of Parliament in consciously section in Chapter

NTT DATA GLOBAL DELIVERY SERVICES LTD.,BANGALORE vs. DCIT, NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishintt Data Global Delivery Vs. Dcit, Services Ltd, Circle-13(1), No. 17, South End Road, New Delhi Bangalore Pan: Aabck7777J (Appellant) (Respondent)

disallowance of deduction under section 10 A, is required to be made on other income and miscellaneous income of the assessee. Accordingly, he held that INR 24 4340 5880/– is other income, though it can be assessed as the business income of the assessee. However same cannot be said to be the income derived from export-oriented undertaking. Therefore

DY. COMMISSIONER OF INCOME TAX, CIRCLE, HISAR vs. SYNERGY WASTE MANAGEMENT PRIVATE LIMITED, HISAR

Appeal is dismissed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3557/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Synergy Waste Management Pvt. Circle, Ltd., #168, Sector-27-28, Hisar, Hisar, Haryana-125001 Haryana-125001 (Appellant) (Respondent) Pan No. Aaics9088H Assessee By : Sh. S. K. Gupta, Ca Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 12.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/105727025(1) Dated 20.10.2023, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

80A(5), which stipulates that no deduction under other sections including 80P shall be allowed if the assessee fails to make such a claim in the return of income. Thus, there are twin conditions, viz., first, claiming deduction u/s 80P and second, claiming such deduction in the return of income. There is no dispute on the first condition, which