DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

section 80-IAB(1), qualify to be eligible for deduction there-under. That is, the lease rental is within the contemplation of the profits derived by a developer of a SEZ from the 'business' of developing it, eligible for deduction u/s. 80-IAB. It is in fact this that forms the basis of the decisions in Coimbatore Hitech Infrastructure

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

Section 195(1), denotes that the liability to deduct tax arise only when the payee is a non-resident and the amount payable to him is chargeable to tax in India. 29. From the perusal of the agreement, since the payments are on cost to cost basis which do not involve any element of profit, the reimbursement is not liable

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

Section 195(1), denotes that the liability to deduct tax arise only when the payee is a non-resident and the amount payable to him is chargeable to tax in India. 29. From the perusal of the agreement, since the payments are on cost to cost basis which do not involve any element of profit, the reimbursement is not liable

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

property rights and other commercial or marketing intangibles owned by the group company and provides a diverse range of services that would vary in complexity, depth of analysis and time involved. There is no fixed correlation between brand and margins. A case in point is Tata Elxl, carrying the same Tata brand name as TCSe-Serve the comparable, but Tata

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

M/S. MENTOR GRAPHICS (SALES & SERVICES) PVT. LTD.,NOIDA vs. DDIT, NEW DELHI

Appeal of the Assessee stands allowed

Bench: Shri R. K. Panda & Shri N. K. Choudhry(Through Video Conferencing)

House, 23 KG Marg, New Delhi New Delhi PAN: AAAADCM9516F (Appellant) (Respondent) Assessee by : Shri Tarandeep Singh, Ld. Adv Revenue by: Smt Naina Soin Kapil, Ld. CIT DR Date of Hearing: 21/02/2022 Date of pronouncement: 25/02/2022 O R D E R PER BENCH: 1. These batch of 10 appeals have been preferred by the Assessee/Appellant herein against the consolidated order

YOSHIO KUBO vs. COMMISSIONER OF INCOME TAX

The appeals are disposed of accordingly

195 of the Income Tax Act cannot also be ignored in this context. It would be unrealistic to say that the said payment had no integral connection with the salary received by the assessee. We are, therefore, of the opinion that the High Court and the authorities under the Act were right in holding that the said tax amount