ADIT(E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

IILM FOUNDAION,NEW DELHI vs. ADIT (EXEMPTION), NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

ADIT (E), NEW DELHI vs. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

ITO (E), NEW DELHI vs. M/S. IILM FOUNDATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

house in Green Park, New Delhi. No material has been brought before us to rebut the factual findings of the ld. CIT(A). On consideration of ITA No. 1142/DEL/2011, 2675/DEL/2013, 2871, 2872/DEL/2014 & 1131/DEL/2016 18 the materials on the file, the past record of the society, the year to year services rendered by Mrs. Sudha Tewari from its inception

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

House Dr. Annie Besant Road, Worli, Mumbai, Sir, LPA 134/2013 Page 12 of 60 Please refer to your passport application dated 22.07.2008, on the basis of which you were issued passport bearing No. Z-1784222 dated 30.07.2008 by this office. It is informed by the Directorate of Enforcement, Mumbai that a complaint dated 16.9.2010 under section 13 of FEMA

DIRECTOR OF INCOME TAX

Section 13(1)(c)(ii) read with 13(3) of the Income Tax Act, 1961?” 2. The assessee is a society which was set up on or about 24th June, 2002. Its office was initially located at c/o Maruti Udyog Limited, 11th Floor, Jeevan Prakash, 25 Kasturba Gandhi Marg, New Delhi 110 001. The persons desirous of setting

ADIT (E), NEW DELHI vs. ANAND EDUCATION SOCIETY, NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

house property, interest on securities, capital gains, or other sources, the word 'income1 should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purpose of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

ANAND EDUCATION SOCIETY,NEW DELHI vs. ADIT (E), NEW DELHI

In the result, appeal of the assessee is allowed and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

house property, interest on securities, capital gains, or other sources, the word 'income1 should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purpose of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

M/S RELIGARE CAPITAL MARKETS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

13) of the Act. Further, if section 153(1) of the Act were to apply only to cases of non-eligible assessees, then, in that situation, the said section would have read as under: ―No order of assessment ……….. other than an assessment completed in pursuance of directions of the DRP … …. (words inserted) shall be made under section 143 or section

RELIGARE CAPITAL MARKETS LTD.,NOIDA vs. ACIT, NEW DELHI

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

13) of the Act. Further, if section 153(1) of the Act were to apply only to cases of non-eligible assessees, then, in that situation, the said section would have read as under: ―No order of assessment ……….. other than an assessment completed in pursuance of directions of the DRP … …. (words inserted) shall be made under section 143 or section

THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

The appeals are allowed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

property in question) and the enforcement authority (the State). Since the second of the above species of "proceeds of crime" uses the expression "such property", the qualifying word being "such", it is vivid that the "property" referred to here is equivalent to the one indicated by the first kind. The only difference is that it is not the same property

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

property in question) and the enforcement authority (the State). Since the second of the above species of "proceeds of crime" uses the expression "such property", the qualifying word being "such", it is vivid that the "property" referred to here is equivalent to the one indicated by the first kind. The only difference is that it is not the same property

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

house property and disallowance of depreciation of Rs. 5,23,190/- claimed by the assessee in respect of leased out properties in the assessment order dated 30.12.2018 framed by him under section 143(3) of the Act. 4. Aggrieved, the assessee filed appeal before the Ld. CIT(A). During appellate proceedings the Ld. CIT(A) called for the remand report

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years

ACIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years

ADIT (E), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years

DCIT (EXEMPTION), NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years

HAMDARD NATIONAL FOUNDATION (INDIA),NEW DELHI vs. ACIT (EXEMPTION), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years

ACIT, NEW DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA), NEW DELHI

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

C’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No.5411/Del/2012 I.T.A. Nos.1640 & 1642/Del/2019 Asstt.Years: 2009-10, 2007-08 & 2014-15 Hamdard National Foundation (India), vs ACIT(Exemption) 2A/3, Hamdard Building, New Delhi. Asaf Ali Road, New Delhi. PAN: AAATH0843G I.T.A. No.4789/Del/2012 I.T.A. No.3403/Del/2014 I.T.A. Nos.1845 & 4260/Del/2016 Asstt.Years