COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIROWAYS INTERNATIONA

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX DEL vs. M/S THAI AIRWAYS INTERNATIONAL

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX TDS vs. BRITISH AIRWAY PLC

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

C.I.T (TDS) vs. BRITISH AIRWAYS PLC

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX TDS vs. AIR FRANCE

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX DEL vs. M/S SINGAPORE AIRLINES LTD.

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX vs. M/S KLM ROYAL DUTCH AIRLINES

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

COMMISSIONER OF INCOME TAX DEL vs. M/S UNITED AIRLINES

In the result the appeal is allowed in ITA Nos

house travel and by the officers of the company who are required to travel for official work by air as per their entitlement. 7. The Assessing Officer after examining the stand came to the conclusion that the provisions of Section 194H of the Act were attracted in the instant case. The brief reasons which impelled the Assessing Officer to come

HERO MOTO CORP LTD.,NEW DELHI vs. NEAC, DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

194H of the act. Therefore, without looking into the alternative arguments raised by the learned authorised representative, this ground of appeal is decided in favour of the assessee and the disallowances directed to be deleted. 37. Ground number 11 is with respect to Gains from sale of investments income treated as business income. The fact shows that The appellant invests

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

section 40A (2), disallowance on ground of excessive purchase price could not have been made under that section. Further, the Tribunal held that the transactions were entered by the assessee on account of commercial expediency and when the recipients had paid tax on payments received from the assessee company, disallowance could not be made by applying provisions of section

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

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-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