J S EXIM PVT LTD,CHENNAI vs. DCIT CIRCLE-13(1), NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

house property and income from other sources’. For the Assessment Year 2013-14 in question, the assessee-company filed return of income declaring total income at Rs.4,94,44,640/-. The case was selected for scrutiny assessment under Section 143(3) of the Act. As per paragraph 2 of the assessment order, the assessee has admittedly attended in the assessment

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

D) (iv) Capital gains (Section 14 clause E), and (v) Income from other sources (Section 14 clause F) 75. When the above heads of income are compared with the heads of exempt income under Section 13A of the Act, as far as a political party is concerned, three of the above heads are exempt from tax. These are income from

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

d) Form C ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. e) Trip Sheet/E-way Bills f) Kanta Parchis g) Weighing Slips h) Bank statement showing payment to the suppliers. 26. Thereafter, no further details were called for by the ADIT Investigation. 27. Also, all the above-mentioned details were also furnished before the AO vide letter dated 22.03.2022, alongwith

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

Bench: Shri R.K. Panda & Shri N.K. Choudhry

Housing Development Finance D-5/3111, 3-' floor, Awadh 27 company Ltd. Complex, Laxminagar, Delhi 4/77,1st floor, Ramesh Nagar, 28 Logitufa solutions (P) New Delhi-110 015 30000 1,500,000 1,200,000 Ltd 6 ITA.No.5064/Del./2017 M/s. K.R. Pulp and Papers Ltd., New Delhi. Micro Mac Computers (P) C-230, LIG Flat, --- 30000 1

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD., DELHI

Accordingly, all the grounds of appeal taken by Revenue are dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldy. Cit, M/S Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aafcr6959P (Appellant) (Respondent) Dy. Cit, M/S Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aaecr9589E (Appellant) (Respondent)

D E R PER MANISH AGARWAL, AM: These two appeals are filed by the Revenue against the two separate orders, both are dated 22.04.2025 passed by the Learned Commissioner of Income Tax (Appeals)-3, Noida [‘Ld. CIT(A)’ for short] for following to different assessee. DCIT vs. M/s Rudra Buildwell Homes Private Limited & Ors. Sr. No. Appeal No. Name

VINAY CHAUDHARY,PITAMPURA vs. ACIT INT TAX 1(2)(1), DELHI

In the result, the appeal of the assesse is allowed

Bench: “Shri Ramit Kochar & Shri Raj Kumar Chauhan

property in Gurgaon. Hence, to analyze the applicability of Section 54F on the assessee’s sale transaction, notices u/s 142(1) were issued to the assessee and the assessee was asked to give evidence of the valuation of the shares of M/s. Gemini Merchandise Private Limited. The sale and purchase transaction by the assessee was examined and it was found

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

house property amounting to Rs 22,33,67,403/-. 11. Whether the Ld. NFAC under the facts and circumstances of the case and in law was justified in deleting the addition of Rs. 3,17,34,000/- made by the A0 on account of disallowance of expenses of Helicopter and Aircraft which were not related to business of assessee

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

house property amounting to Rs 22,33,67,403/-. 11. Whether the Ld. NFAC under the facts and circumstances of the case and in law was justified in deleting the addition of Rs. 3,17,34,000/- made by the A0 on account of disallowance of expenses of Helicopter and Aircraft which were not related to business of assessee

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

house property amounting to Rs 22,33,67,403/-. 11. Whether the Ld. NFAC under the facts and circumstances of the case and in law was justified in deleting the addition of Rs. 3,17,34,000/- made by the A0 on account of disallowance of expenses of Helicopter and Aircraft which were not related to business of assessee

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

house property amounting to Rs 22,33,67,403/-. 11. Whether the Ld. NFAC under the facts and circumstances of the case and in law was justified in deleting the addition of Rs. 3,17,34,000/- made by the A0 on account of disallowance of expenses of Helicopter and Aircraft which were not related to business of assessee

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

house property amounting to Rs 22,33,67,403/-. 11. Whether the Ld. NFAC under the facts and circumstances of the case and in law was justified in deleting the addition of Rs. 3,17,34,000/- made by the A0 on account of disallowance of expenses of Helicopter and Aircraft which were not related to business of assessee

ACIT, CIRCLE-7(1), NEW DELHI vs. DLF COMMERCIAL DEVELOPERS LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

133 I.T.A. No. 4435 & 2503/D/2019, 16/Del/2016, 9227/Del/2019 20.3 The above decision of Hon’ble Jammu and Kashmir High Court fortifies the apparent conclusion that development activities carried out by the assessee meet the obligation, spirit and purpose of section 80-IAB read with SEZ Act, 2005.In our considered view, the construction of bare shell building blocks