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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

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.

section 32 of the Act. Re: Ad-hoc disallowance of support service fees and reimbursement of expenses 3. That the CIT(A) erred on facts and in law in upholding ad-hoc disallowance to the extent :: Rs. 19,95

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

95,45,730/-, and the book profits under Section 115JB of the Act were enhanced to Rs. 1,10,83,41,631/-. The AO, while passing the assessment order, inter alia, made the following disallowances

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

95,45,730/-, and the book profits under Section 115JB of the Act were enhanced to Rs. 1,10,83,41,631/-. The AO, while passing the assessment order, inter alia, made the following disallowances

TECHNOLOGIES LTD) vs. ACIT

Appeals are allowed

95,45,730/-, and the book profits under Section 115JB of the Act were enhanced to Rs. 1,10,83,41,631/-. The AO, while passing the assessment order, inter alia, made the following disallowances

TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

In the result, the appeal of the assessee is dismissed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

95,76,405 3. The assessing officer and CIT(A) disallowed the deduction claimed by the appellant holding that donations forming part of CSR expenditure is not allowable as deduction under section

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

disallowing the purchases to the tune of Rs. 1,95,67,83,751 made by the assessee from SMC, on the ground that the assessee has failed to deduct tax at source from purchases made from SMC, by invoking the provisions of section

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2010-11] Maruti Suzuki India Ltd., Vs Dcit, Plot No.1, Nelson Mandela Road, Circle-16(1), Vasant Kunj, New Delhi-110070. New Delhi. Pan-Aaacm0829Q Appellant Respondent [Assessment Year : 2010-11] Dcit, Vs Maruti Suzuki India Ltd., Circle-16(1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi-110070. Pan-Aaacm0829Q Appellant Respondent Appellant By Shri Ajay Vohra, Sr.Adv., Shri Neeraj Jain, Adv. & Ms. Tejasvi Jain & Ms. Somya Jain, Ca Respondent By Shri G.C.Srivastava, Adv., Shri Kalrav Mehrotra, Adv. & Shri Mayank Patawari, Ca Date Of Hearing 11.11.2022 Date Of Pronouncement 09.02.2023

disallowing the purchases to the tune of Rs. 1,95,67,83,751 made by the assessee from SMC, on the ground that the assessee has failed to deduct tax at source from purchases made from SMC, by invoking the provisions of section

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that

UFLEX LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that

ACIT, CENTRAL CIRCLE- 27, NEW DELHI vs. UFLEX LTD., NEW DELHI

In the result, appeals of the assessee for AY 2011-12 and subsequent

Bench: N.K. Billaiya & Ms. Astha Chandra

section 115JB of the Act 5. The appellant craves leave to add, to alter, delete, modify or vary the above grounds of appeal at or before the time of the hearing.” AY 2012-13 - Revenue “1. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in law and on facts in holding that