DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

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

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

5.O. 580(E) dated 13.04.2007 wherein it was stated that the Central Government is satisfied that the requirements under sub-section (8) of section 3 of the Special Economic Zones Act, 2005 and other related requirements are fulfilled and the approval is granted for development and operation of the sector specific Special Economic Zone for Information DLF Cyber City

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

5 of 20 Manufacturers, (1980) 121 ITR 1. It was further urged that the amendment to sub- section (4A) of Section 11 w. e. f. assessment year 1992-93 made the provisions more liberal and that having regard to the judgment of the Madras High Court in Thanthi Trust (supra) the assessee should be granted exemption under Section 11

PAVEL GARG,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

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

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3606/Del/2018 : Asstt. Year : 2013-14 Pavel Garg, Vs Acit, Dtj-120, 1St Floor, Jasola Tower-B, Circle-63(1), Jasola, New Delhi-110025 New Delhi (Appellant) (Respondent) Pan No. Aalpg2923R Assessee By : Sh. S.B. Gupta, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 23.11.2021 Date Of Pronouncement: 15.02.2022

5 Pavel Garg used in section 23(1) including section 23(1)(c) does not include such deemed let property. It is further to be noted that there has never been any dispute to the proposition that sub- section (1) of section 23 deems ALV as income from house property and covers all house properties - whether actually let or deemed

M/S ACTIVE SECURITIES LIMITED,NEW DELHI vs. ITO, NEW DELHI

The appeals are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

5: Without prejudice to the above grounds, the CIT(A) has erred in confirming the disallowance amounting to Rs. 2,81,24,572 on account of depreciation on assets other than building by treating entire income from leasing as income from house property without dividing the same proportionately between income from house property and income from business. Appellant prays that

COMMISSIONER OF INCOME TAX DELHI vs. MS SUMAN DHAMIJA

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid

COMMISSIONER OF INCOME TAX DELHI vs. MS. SUMAN DHAMIJA

11 of 39 court with the direction that it will not be disbursed till further orders of this Court. Thereafter on 9th March, 1988 after noticing that the compensation amount had already been deposited it was directed by the Division Bench that the undisputed amount be paid to Mr. J.N. Dhamija without any guarantee and the disputed amount be paid

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

5. We are not aware what happened prior to the assessment year 1989-90. However, for the said assessment year, the assessee seems to have claimed exemption under Sectioii 11 in respect of its income and filed a return of income on that basis. The exemption was denied and on appeal to the CIT (Appeals), it was held that

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

5. We are not aware what happened prior to the assessment year 1989-90. However, for the said assessment year, the assessee seems to have claimed exemption under Sectioii 11 in respect of its income and filed a return of income on that basis. The exemption was denied and on appeal to the CIT (Appeals), it was held that

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

5. We are not aware what happened prior to the assessment year 1989-90. However, for the said assessment year, the assessee seems to have claimed exemption under Sectioii 11 in respect of its income and filed a return of income on that basis. The exemption was denied and on appeal to the CIT (Appeals), it was held that

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

5 of 38 be in India, but the application should result and should be for the purposes of charitable and religious purposes in India. In this view of the matter the Tribunal accepted the contention of the assessee in respect of both the payment of the taxes under the VDIS and the expenditure incurred outside India and held that both

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

5 of 38 be in India, but the application should result and should be for the purposes of charitable and religious purposes in India. In this view of the matter the Tribunal accepted the contention of the assessee in respect of both the payment of the taxes under the VDIS and the expenditure incurred outside India and held that both

TAX (EXEMPTION) vs. ACME EDUCATIONAL SOCIETY

Appeal is dismissed but with no order as to costs

11. Income from property held for charitable or religious purposes xxx xxx xxx (5) The forms and modes of investing or depositing the money referred to in clause (b) of sub-section (2) shall be the following, namely:— (i) investment in savings certificates as defined in clause (c) of section 2 of the Government Savings Certificates

ACIT CIRCLE-7(1), NEW DELHI vs. DLF ASSETS PVT. LTD.,, NEW DELHI

Accordingly, the order of the ld. CIT (A) is confirmed and the Revenue’s appeal for AY 2013-14 is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5. Business and/ or convention Centres 6. Food services including cafeteria, foods court(s), Restaurants, coffee shops, canteens and catering facilities 7. Clinic and medical centres 6 ITA Nos.8524 to 8526/Del./2019 8. Wi Fi and/ or Wi Max Services 1.8 That post obtaining approval from the Board of Approval ('BoA') and notification from the Ministry of Commerce, the Developer

ACIT CIRCLE-7(1), NEW DELHI vs. DLF ASSETS PVT. LTD.,, NEW DELHI

Accordingly, the order of the ld. CIT (A) is confirmed and the Revenue’s appeal for AY 2013-14 is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5. Business and/ or convention Centres 6. Food services including cafeteria, foods court(s), Restaurants, coffee shops, canteens and catering facilities 7. Clinic and medical centres 6 ITA Nos.8524 to 8526/Del./2019 8. Wi Fi and/ or Wi Max Services 1.8 That post obtaining approval from the Board of Approval ('BoA') and notification from the Ministry of Commerce, the Developer

ACIT CIRCLE-7(1), NEW DELHI vs. DLF ASSETS PVT. LTD.,, NEW DELHI

Accordingly, the order of the ld. CIT (A) is confirmed and the Revenue’s appeal for AY 2013-14 is dismissed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

5. Business and/ or convention Centres 6. Food services including cafeteria, foods court(s), Restaurants, coffee shops, canteens and catering facilities 7. Clinic and medical centres 6 ITA Nos.8524 to 8526/Del./2019 8. Wi Fi and/ or Wi Max Services 1.8 That post obtaining approval from the Board of Approval ('BoA') and notification from the Ministry of Commerce, the Developer