SELECT INFRASTRUCTURE PVT. LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, appeal of the assessee for the assessment year

Bench: Shri G. D. Agrawal & Shri Amit Shukla

2)/ (3) of section 14A of the Act were not satisfied in as much as the assessing officer did not record any satisfaction as to the incorrectness of the amount of suo- moto disallowance made by the appellant in the return of income. 2.3 Without prejudice that the Commissioner of Income- Tax (Appeals) erred on facts

PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

house) was also maintained by the trust, to take care of stay of visitors /travelers who come to visit the Ashram for their great respect for Gandhiji and his philosophy. However nominal rates were charged from such visitors/travelers for providing accommodation facilities. The assesse was, however, for the assessment year 2009-10, denied renewal of registration under section

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

2)/2Q13-14/453 dated ' 25.02.2014" (Emphasis added) 6.8 Further, in the said reasons, at various places reference was given of the February 2014. This goes to prove that the survey report was received by the AO in the month of February 2014 only. 6.9 In view of the above, the Appellant submits that since the survey report had been received

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

In the result, appeals of the assessee in ITA No

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

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

house tax as could be seen from the information furnished by the assessee and also that unless and until the learned Assessing Officer brings on record some credible information, the burden to rebut does not shift to the assessee. 16. We are, therefore, convinced with the reasoning given by the Ld. CIT(A) in his order for the Assessment Year

MS. SAI ASTHA EXPORTS PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals filed by the assessee stand allowed

Bench: Shri H.S. Sidhu

property for the year under consideration, we dismiss the same. iii). iii). iii). iii). CIT Vs Fabriquip (P.) Ltd., [2002] 1 CIT Vs Fabriquip (P.) Ltd., [2002] 1 CIT Vs Fabriquip (P.) Ltd., [2002] 123 Taxman 820 (Gujarat) CIT Vs Fabriquip (P.) Ltd., [2002] 1 23 Taxman 820 (Gujarat) 23 Taxman 820 (Gujarat) 23 Taxman 820 (Gujarat

MS. SAI ASTHA EXPORTS PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals filed by the assessee stand allowed

Bench: Shri H.S. Sidhu

property for the year under consideration, we dismiss the same. iii). iii). iii). iii). CIT Vs Fabriquip (P.) Ltd., [2002] 1 CIT Vs Fabriquip (P.) Ltd., [2002] 1 CIT Vs Fabriquip (P.) Ltd., [2002] 123 Taxman 820 (Gujarat) CIT Vs Fabriquip (P.) Ltd., [2002] 1 23 Taxman 820 (Gujarat) 23 Taxman 820 (Gujarat) 23 Taxman 820 (Gujarat

MILAN SAINI,GURGAON vs. DCIT, CIRCLE- 2 , GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2014-15 Milan Saini, Vs. Dcit, 37, Centrum Plaza, Dlf Golf Circle-2. Course Road, Sector 53, Gurgaon Gurgaon (Haryana) Pan: Braps1366P (Appellant) (Respondent)

164 ITR 664 (Cal.) (d) Aberdeen-Claims-Administration-Inc-1.[2016] 65 taxmann.com 246 (AAR) (e) Bhojison Infrastructure (P.) Ltd. vs. ITO: [2018] 173 ITD 436 (Ahm Trib) (f) Popular Estate Management v. DCIT: ITA No. 2703/Del/2017 (Ahd) (g) ITO vs. Ganeshsagar Infrastructure (P.) Ltd.: [2022] 135 taxmann.com 313 (Ahm Trib.) (h) Chheda Housing Development Corpn. Vs. ACIT

AMBIENCE DEVELOPERS AND INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. PCIT (CENTRAL), DELHI-2 JHANDEWALAN, NEW DELHI, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

house property income, details whereof is appearing at page 58 of the paper book filed before us. In the event, the assessee is directed to reclassify the rent receipts as business income, the assessee would be entitled to claim deduction of the above expenses along with an additional depreciation claim of Rs.60,19,18,398/- being 10% of the building

Commissioner of Income Tax vs. ECE Industries Limited

164, the Supreme Court further held that the undertaking is an amalgam of all ingredients of property and is not capable of being dismembered. That would destroy the essence and innate character of the undertaking. In reality the undertaking is a complete and complex weft and the various types of business and assets are threads which cannot be taken apart

COMMISSIONER OF INCOME TAX vs. ECE INDUSTRIES LTD.

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SURESH KUMAR KAIT

164, the Supreme Court further held that the undertaking is an amalgam of all ingredients of property and is not capable of being dismembered. That would destroy the essence and innate character of the undertaking. In reality the undertaking is a complete and complex weft and the various types of business and assets are threads which cannot be taken apart

COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI vs. M/S ACI WIRELESS LTD

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277

COMMISSIONER OF INCOME TAX : DELHI -V vs. RITED LTD.

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

2 days i.e. 5th and 6th August, 2000 by the staff of Education Department. But till date the same has not be done which had already been informed to the Dy Director Telephonically, because of which the finalisation of the results was delayed. 14.08.2000 Part 8 / D-40(I) @ 78-79 Also available in Paperbook of CR.L.A. No.277