WEL INTERTRADE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Before Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year : 2011-12 Wel Intertrade Private Vs. Acit, Circle-27(2), Limited, New Delhi. 5,E Local Shopping Centre Masjid Moth, Greater Kailash Part 2, New Delhi – 110 048 Pan Aaacw10187F (Appellant) (Respondent) Asstt. Year : 2012-13

property by the assessee. 6.10.6 We, therefore, hold that the income derived by the assessee from running Business Centre amounting in all to Rs. 1,17,76,874/- and income of Rs. 13,43,161/- by way of reimbursement of expense constitute Business income and are assessable as such. The Ld. AO is directed to modify the assessment and carry

ANSAL HOUSING LTD (FORMERLY KNOWN AS M/S ANSAL HOUSING & CONSTRUCTION LTD.),NEW DELHI vs. ACIT CIRCLE-2(2), NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

property” under section 22 of the Act. Both the parties are very much ad idem that the instant issue is no more res integra in the assessee’s case as the hon’ble jurisdiction high court in CIT Vs. Ansal Housing Finance and Leasing Company Ltd. (2013) 213 Taxman 143(Del) has already decided the same in the department

ACIT CIRCLE-2(2), NEW DELHI vs. ANSAL HOUSING & CONSTRUCTION LTD., NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2014-15 M/S. Ansal Housing Ltd. Vs. Acit, (Formerly Known As M/S. Ansal Circle-2(2), Housing & Construction Ltd.), New Delhi 606, 6Th Floor, Indra Prakash, 21, Barakhamba Road, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) With Assessment Year: 2014-15 Acit, Vs. M/S. Ansal Housing & Circle-2(2), Construction Ltd., New Delhi 15, Ugf, Indraprakash Building, 21 Barakhamba, Cp, New Delhi Pan: Aaaca0377R (Appellant) (Respondent) Assessee By Sh. Rohit Jain, Adv. Ms. Manisha Sharma, Adv. Sh. Jitendra Bhati, Ca Department By Sh. Rajesh Tiwari, Sr. Dr

property” under section 22 of the Act. Both the parties are very much ad idem that the instant issue is no more res integra in the assessee’s case as the hon’ble jurisdiction high court in CIT Vs. Ansal Housing Finance and Leasing Company Ltd. (2013) 213 Taxman 143(Del) has already decided the same in the department

DLF HOME DEVELOPERS LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Dlf Home Developers Limited, Vs Pr.Cit, 9Th Floor, Dlf Centre, Sansad Delhi-1, Marg, New Delhi-110001. New Delhi Pan-Aaccd0037H Appellant Respondent Appellant By Shri R.S.Singhvi, Ca & Shri Satyajeet Goel, Ca Respondent By Shri Surender Pal, Cit Dr Date Of Hearing 19.03.2025 Date Of Pronouncement 23.05.2025

house property’. The AO found no error in the details so filed nor Ld. PCIT has pointed out any error or any occasion where the tax could not be less charged therefore, it cannot be held that the order is pre-judicial to the interest of Revenue or erroneous and accordingly, the direction of Ld.PCIT to make verifications

ACIT, CIRCLE CC 15, NEW DELHI vs. ALKA MENDIRATTA , DELHI

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

house no. 10, road no.42, West Punjabi Bagh, New Delhi. He stated that being uncle of Sh. Sunil Kumar and Sh. Praveen Kumar (i.e. Sh. Sunil Kumar and Sh. Praveen Kumar being the nephews of Sh. R. K. Chawla) he had signed the sale deed as a witness. Further he had specifically identified his signatures on the sale deed

ACIT, CC-15, NEW DELHI vs. YASH PAL MENDIRATTA, DELHI

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

house no. 10, road no.42, West Punjabi Bagh, New Delhi. He stated that being uncle of Sh. Sunil Kumar and Sh. Praveen Kumar (i.e. Sh. Sunil Kumar and Sh. Praveen Kumar being the nephews of Sh. R. K. Chawla) he had signed the sale deed as a witness. Further he had specifically identified his signatures on the sale deed

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

293 have taken the same view and observed, ―it is an established principle of law that a party is entitled to show and prove that admission made by him is in fact not correct and true. Such admission raise a presumption against the persons making the admission but such presumption is rebutable. 36. A very heavy onus lay upon

ACIT, NEW DELHI vs. M/S. KCT PAPERS LTD., NEW DELHI

In the result, grounds raised by the revenue are dismissed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

House, 124, Janpath, New Delhi – 110 001. (PAN : AACCK4937D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against

ORACLE INDIA PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX

house establishment. 12. Before we dwell upon the questions raised, we would like to point out certain undisputed facts. The Assessing Officer had also 2013:DHC:6048-DB ITA No. 25/2012- connected appeals Page 12 of 32 denied benefit to the appellant under Section 80-IA on the ground that duplication of software did not amount to manufacture. Section

EL EL HOTELS & INVESTMENTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

section 153A proceedings as it was a completed assessment on the date of search. He also held that the payment made could not be said for acquiring ‘right to run the hotel’ and even if it was treated as ‘right to manage and conduct business’ still this asset could not be intangible asset as defined

KAPOOR WATCH COMPANY PVT LTD,NEW DELHI vs. ACIT CIRLCE-75(1), NEW DELHI

Appeal of the assessee is allowed

Bench: Shri O. P. Kant & Ms Suchitra Kamblei.T.A. No. 889/Del/2020 (A.Y 2011-12) (Through Video Conferencing) Kapoor Watch Company Pvt. Ltd. Vs Acit G-7, South Extension, Part-1, Circle-75(1) New Delhi New Delhi Aaack3885A (Respondent) (Appellant) Appellant By Sh. Gautam Jain, Adv & Sh. Lalit Mohan, Ca Respondent By Sh. Sohail Malik, Sr. Dr

293 ITR 26 wherein it was held that once the deductee has paid the taxes due, then there is no justification for imposing any liability under section 201(1) of the Act.” 3. The assessee company M/s Kapoor Watch Company Pvt. Ltd. is in the business of selling and marketing in the retail market of luxury watches of 3 international

ROOP KUMAR BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

Housing Scheme, M3M Golf Estate, Gurgaon and assessment have been framed for A.Y. 2013-2014. Therefore, no adverse inference should be drawn against the assessee. The assessee during the assessment proceedings for the A.Ys. 2010-2011 and 2013-2014 has filed detailed reply, all material before A.O. and assessments have been framed accordingly. All details of the cost incurred

ABHA BANSAL,GURGAON vs. PCIT, CENTRAL, GURGAON

In the result, ITA.No.383/Del

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

Housing Scheme, M3M Golf Estate, Gurgaon and assessment have been framed for A.Y. 2013-2014. Therefore, no adverse inference should be drawn against the assessee. The assessee during the assessment proceedings for the A.Ys. 2010-2011 and 2013-2014 has filed detailed reply, all material before A.O. and assessments have been framed accordingly. All details of the cost incurred

PANKAJ BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

Housing Scheme, M3M Golf Estate, Gurgaon and assessment have been framed for A.Y. 2013-2014. Therefore, no adverse inference should be drawn against the assessee. The assessee during the assessment proceedings for the A.Ys. 2010-2011 and 2013-2014 has filed detailed reply, all material before A.O. and assessments have been framed accordingly. All details of the cost incurred

SHRI BASANT BANSAL,GURGAON vs. PR,CIT (CENTRAL), GURGAON

In the result, ITA.No.383/Del

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

Housing Scheme, M3M Golf Estate, Gurgaon and assessment have been framed for A.Y. 2013-2014. Therefore, no adverse inference should be drawn against the assessee. The assessee during the assessment proceedings for the A.Ys. 2010-2011 and 2013-2014 has filed detailed reply, all material before A.O. and assessments have been framed accordingly. All details of the cost incurred

LOKENDRA PRASHAD ASTHANA,NEW DELHI vs. ACIT, CIRCLE-61(2), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

property or of the unit-holder, or of the shareholder, as the case may be. (2) Any sum referred to in sub-section (1A) of Section 192 and paid to the Central Government shall be treated as the tax paid on behalf of the person in respect of whose income such payment of tax has been made. (3) The Board

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

house property and capital gains. A search took place on M/s. Dhirani group of cases on 28th July, 2011. A search was also conducted upon a warrant of authorization in the name of assessee at D-1039, New Friends Colony, New Delhi. Notice u/s 153A of the Act was issued on 21.05.2012 requiring assessee to file the return

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

house property and capital gains. A search took place on M/s. Dhirani group of cases on 28th July, 2011. A search was also conducted upon a warrant of authorization in the name of assessee at D-1039, New Friends Colony, New Delhi. Notice u/s 153A of the Act was issued on 21.05.2012 requiring assessee to file the return