TELETUBE ELECTRONICS LTD

The appeal of the Assessee is allowed

254(2) of the Act before the ITAT praying for some directions to the AO while computing capital gains as directed in the judgement of the ITAT. In the application, 2015:DHC:8039-DB ITA Nos. 38 of 2002 & 132 of 2002 Page 12 of 32 the Assessee contended that the value of the business was determined

THE COMMISSIONER OF INCOME TAX vs. DELHI PRESS PATRA PRAKASHAN LT

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2957-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX vs. M/S DELHI PRESS PATRA PRAKASHAN LTD

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2959-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

CIT vs. DELHI PRESS PATRA PRAKASHAN LTD

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX-IV vs. DELHI PRESS PATRA PRAKASHAN LTD

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2955-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

COMMISSIONER OF INCOME TAX

254 of the Act re- computing the taxable income and allowing the assessee, deduction under Section 80-I of the Act in respect of profits of Unit Nos. 2 & 3. 19. The question whether the profits from Unit Nos.2 & 3 qualify for 2013:DHC:2956-DB ITR Nos. 49-50/1996, ITA Nos. 151/2002, 302/2002 & 480/2005 Page

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

Appeal is allowed

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

254 (Cal) ITO v. Mrs. Dwarika Prasad Trust: 30 ITD 84 (Third Member)(Del.)  ITO v. Trilok Tirath Vidyavati Chuttani Charitable Trust: 90 ITD 569 (Chd)   Gaur Brahmin Vidya Pracharini Sabha v. CIT: 34 SOT 371 (Del.) In view of the aforesaid, since the facts in the present case of the assessee in the earlier assessment years are identical

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

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTER CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating