MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal

house property at 139, Golf Links, New Delhi at ₹3,01,200/-, and this is being assessed and accepted from earlier years. This has been consistently declared by the assessee and accepted by the Revenue. We have gone through the case records including the revision order and could not find any observation by the PCIT that what should

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

194C casts an obligation to deduct tax in ITA No. 5162 & 5163/Del/2012 42 Airport Authority of India respect of "any sum paid to any resident". Similarly, Sections 194EE and 194F provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions the expression "sum chargeable under the provisions

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

194C casts an obligation to deduct tax in ITA No. 5162 & 5163/Del/2012 42 Airport Authority of India respect of "any sum paid to any resident". Similarly, Sections 194EE and 194F provide for deduction of tax in respect of "any amount" referred to in the specified provisions. In none of the provisions the expression "sum chargeable under the provisions

RBS BUSINESS SERVICES P.LTD,MUMBAI vs. DCIT (TDS) 1(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 3081/Mum./2014 : Asstt. Year : 2009-10 Ita No. 3082/Mum./2014 : Asstt. Year : 2009-10 Rbs Business Services Pvt. Ltd., Vs Dcit(Tds)-1(1), (Formerly Known As Abn Amro Mumbai-400002 Central Enterprises Service Pvt. Ltd.), Empire Complex, 414, Senapati Bapat Marg, Lower Parel, Mumbai-400013 (Appellant) (Respondent) Pan No. Aadca1780D Assessee By : Sh. S. K. Agarwal, Ca Revenue By : Sh. T. Kipgen, Cit Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 12.08.2022

1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, where such contractor owns ten or less goods

RBS BUSINESS SERVICES P.LTD,MUMBAI vs. DCIT (TDS) 1(1), MUMBAI

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 3081/Mum./2014 : Asstt. Year : 2009-10 Ita No. 3082/Mum./2014 : Asstt. Year : 2009-10 Rbs Business Services Pvt. Ltd., Vs Dcit(Tds)-1(1), (Formerly Known As Abn Amro Mumbai-400002 Central Enterprises Service Pvt. Ltd.), Empire Complex, 414, Senapati Bapat Marg, Lower Parel, Mumbai-400013 (Appellant) (Respondent) Pan No. Aadca1780D Assessee By : Sh. S. K. Agarwal, Ca Revenue By : Sh. T. Kipgen, Cit Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 12.08.2022

1) shall be liable to deduct income-tax under this section. (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, where such contractor owns ten or less goods

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

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

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

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

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

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

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

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

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

section 115BAA from AY 2020-21 onwards. Accordingly, the excess margins accounted for in the books of accounts of the Appellant in earlier years (as per POCM) have already been offered to tax at a higher rate of 35% and the said margins would again be taxed in the subsequent years at the time of sale of built-up units

DCIT, CIRCLE-5(2), NEW DELHI vs. CAPARO POWER LTD, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

House, 21, K.G. Marg, New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCB8619C Assessee by : Sh. Ved Jain, CA Revenue by : Ms. Nidhi Srivastava, CIT DR Date of Hearing: 24.08.2021 Date of Pronouncement: 24.08.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the revenue against the order of ld. CIT(A)-2, New Delhi

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), DELHI, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), DELHI, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

DCIT, CIRCLE-10(1), DELHI vs. INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

DCIT, CIRCLE-10(1), DELHI vs. INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 10(1), DELHI, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), DELHI, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10(1), DELHI, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

house building advance, car advance, scooter advance, household advances, etc. Such loans were P a g e | 16 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. advanced to the employees under comprehensive rules framed for each such advance laying down the modalities of giving loan/ advance including the entitlement of an employee based