NESTLE INDIA LTD.,GURGAON vs. DCIT (LTU), NEW DELHI

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

NESTLE INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 1, (LTU), NEW DELHI

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

NESTLE INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 1, (LTU), NEW DELHI

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

DCIT (LTU), NEW DELHI vs. M/S. NESTLE INDIA LTD.,, GURGAON

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

ACIT, CIRCLE-1,LTU, NEW DELHI vs. NESTLE INDIA LTD., GURGAON

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

DCIT (LTU), NEW DELHI vs. M/S. NESTLE INDIA LTD., GURGAON

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

ACIT, CIRCLE-1,LTU, NEW DELHI vs. NESTLE INDIA LTD., GURGAON

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

NESTLE INDIA LTD.,GURGAON vs. DCIT, CIRCLE- 1, (LTU), NEW DELHI

Appeals of the Department stand dismissed

disallowance, if any, under section 14A of the Act, had to be restricted to Rs.9,64,928/- as per computation

JCIT, NEW DELHI vs. M/S. DAAWAT FOODS LTD., NEW DELHI

In the result, the appeal of the assessee is partly allowed as indicated above and the appeal of the Revenue is dismissed

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

disallowance of Rs.39,05,136/- made out of bad debts. This ground is allowed. 21. Ground No. 3 of the grounds of appeal is in respect of transfer pricing adjustment of Rs.13,59,665/- in respect of receipt of receivables from AE. 22.1 The ld. Counsel for the assessee submits that During the year under consideration, the appellant inter-alia

DAWAT FOODS LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed as indicated above and the appeal of the Revenue is dismissed

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

disallowance of Rs.39,05,136/- made out of bad debts. This ground is allowed. 21. Ground No. 3 of the grounds of appeal is in respect of transfer pricing adjustment of Rs.13,59,665/- in respect of receipt of receivables from AE. 22.1 The ld. Counsel for the assessee submits that During the year under consideration, the appellant inter-alia

DCIT, NEW DELHI vs. M/S XANSA INDIA LTD., NOIDA

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

disallowed one of them is pertaining to the payment made to UK company in terms of an agreement between the appellant and that UK company dated 16/04/2003 for provision of the management services in relation to advise and guidance on key management decisions to explore the possibilities of the acquisition of the businesses. According to us the Ld. CIT appeal

AMADEUS INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

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

Bench: Sh. Vijay Pal Rao & Sh. O.P. Kantassessment Year: 2010-11 Vs. Addl. Cit, Range-2, New Delhi M/S. Amadeus India Pvt. Ltd., E- 9, Connaught House, Connaught Place, New Delhi. Pan : Aaaca0364L (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh, Adv. Respondent By Sh. H.S. Choudhary, Cit(Dr) Date Of Hearing 03.08.2017 Date Of Pronouncement 23.10.2017 Order Per O.P. Kant, A.M.:

disallowance of Rs.7,10,677/- made by the AO invoking provision of section 14A read with Rule 8D was upheld by the DRP. (e) Addition on account of interest on Income Tax refund u/s 244A– The said addition was also upheld by the DRP. 2.8 The TPO thereafter passed an order dated 29th January, 2015 giving effect to the above

ITO, NEW DELHI vs. M/S ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

In the result, the cross-objection filed by the assessee is dismissed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

section In the assessment order, the assessing officer proportionately allocated following expenses to the eligible 80IB(10) of the projects in ratio or sales and consequently proposed disallowance of deduction Rs.3,59,98,438 for all nine Act on account projects. However, considering that out of the 9 projects, the assessing officer had already disallowed the of proportionate entire claim

MODI RUBBER LTD.,NEW DELHI vs. ACIT, CIRCLE- 17(1), NEW DELHI

In the result, Ground no.2 is partly allowed

Bench: Shri Saktijit Dey- & Shri Pradip Kumar Kedia-

disallowance under Section 14A of the Act. The CIT(A) thus declined to interfere. 7.3 The CIT(A) however reversed the addition made to the book profit under Section 115JB of the Act in the light of the decision rendered by the Special Bench in the case of ACIT vs. Vireet Investment Pvt. Ltd., [2017] 82 taxmann.com 415. 8. Further

DCIT, NEW DELHI vs. M/S. ESCORTS LTD., NEW DELHI

Accordingly ground no.5 raised by assessee stands dismissed

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2002-03 M/S Escorts Ltd. Acit 11, Scindia House, Vs. Range 11 C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2002-03 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2003-04 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B

section 143(2) of the Act was issued. In response to statutory ITA Nos. 4673/Del/05(A), 84/Del/06(D), 2350/Del/10(D) and 5408/Del/2014(D) M/s Escorts Ltd. notices, representative of assessee appeared before Ld. AO and case was discussed. 2.1.Ld.AO observed that assessee is engaged in business of manufacturing and sale of tractors, shockers, railway equipment etc. and other trading activity

ESCORTS LTD. vs. ADDL. CIT, RANGE II,,

Accordingly ground no.5 raised by assessee stands dismissed

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2002-03 M/S Escorts Ltd. Acit 11, Scindia House, Vs. Range 11 C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2002-03 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2003-04 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B

section 143(2) of the Act was issued. In response to statutory ITA Nos. 4673/Del/05(A), 84/Del/06(D), 2350/Del/10(D) and 5408/Del/2014(D) M/s Escorts Ltd. notices, representative of assessee appeared before Ld. AO and case was discussed. 2.1.Ld.AO observed that assessee is engaged in business of manufacturing and sale of tractors, shockers, railway equipment etc. and other trading activity

DCIT, CC-3 vs. ESCORTS LTD.,,

Accordingly ground no.5 raised by assessee stands dismissed

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2002-03 M/S Escorts Ltd. Acit 11, Scindia House, Vs. Range 11 C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2002-03 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2003-04 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B

section 143(2) of the Act was issued. In response to statutory ITA Nos. 4673/Del/05(A), 84/Del/06(D), 2350/Del/10(D) and 5408/Del/2014(D) M/s Escorts Ltd. notices, representative of assessee appeared before Ld. AO and case was discussed. 2.1.Ld.AO observed that assessee is engaged in business of manufacturing and sale of tractors, shockers, railway equipment etc. and other trading activity

DCIT, NEW DELHI vs. M/S. ESCORTS LTD., NEW DELHI

Accordingly ground no.5 raised by assessee stands dismissed

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2002-03 M/S Escorts Ltd. Acit 11, Scindia House, Vs. Range 11 C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2002-03 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B Ay: 2003-04 Dcit Vs. M/S Escorts Ltd. Central Circle 3 11, Scindia House, C.P. New Delhi New Delhi 110 001 Pan: Aaace0074B

section 143(2) of the Act was issued. In response to statutory ITA Nos. 4673/Del/05(A), 84/Del/06(D), 2350/Del/10(D) and 5408/Del/2014(D) M/s Escorts Ltd. notices, representative of assessee appeared before Ld. AO and case was discussed. 2.1.Ld.AO observed that assessee is engaged in business of manufacturing and sale of tractors, shockers, railway equipment etc. and other trading activity