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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

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

4) is applicable over these properties. 11. In order to verify the notional rent of the abovesaid two properties, a commission dated 12.03.2021 was issued to the Joint Director of Investigation (OSD)(Inv.), Unit 2, Panaji, Goa u/s 131 of the Act. Based on the report submitted by the Joint Director of Investigation (OSD), the annual lettable value

DCIT, NEW DELHI vs. M/S. NEW DELHI TELEVISION LTD., NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

houses, the main source of revenue is advertisement charges. The advertisers approach classified agents or accredited advertising agencies to advertise. The agents/agencies upon receipt of advertisement requirement procure the airtime from the media companies at a discount. Advertisers while making payment to accredited agencies duly deduct tax as required under law under section 194C of the Act on the amount

M/S. NEW DELHI TELEVISION LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri H. S. Sidhu & Shri Prashant Maharishinew Delhi Television Ltd, Vs. Acit, 207, Okhla Industrial Estate, Phase- Circle-13(1), Iii, New Delhi New Delhi Pan: Aaacn0865D (Appellant) (Respondent) Acit, Vs. New Delhi Television Ltd, Circle-13(1), 207, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi Pan: Aaacn0865D (Appellant) (Respondent)

houses, the main source of revenue is advertisement charges. The advertisers approach classified agents or accredited advertising agencies to advertise. The agents/agencies upon receipt of advertisement requirement procure the airtime from the media companies at a discount. Advertisers while making payment to accredited agencies duly deduct tax as required under law under section 194C of the Act on the amount

DIRECTOR OF INCOME TAX (EXEMPTION) vs. SERVICES COMPANIES

In the result the appeals are disposed of as above with no order as to

378, the Andhra Pradesh High Court had expressed the view that only such income which is left after deducting the expenditure or such of the monies which are left with the trust after meeting all expenditure, that the surplus income can be arrived at and that such surplus income has to be computed on the basis of commercial principles

DIRECTOR OF INCOME TAX (EXEMPTION) vs. NATIONAL ASSOCIATION OF SOFTWARE AND SERVICE COMPANIES (NASSCOM)

In the result the appeals are disposed of as above with no order as to

378, the Andhra Pradesh High Court had expressed the view that only such income which is left after deducting the expenditure or such of the monies which are left with the trust after meeting all expenditure, that the surplus income can be arrived at and that such surplus income has to be computed on the basis of commercial principles

ACIT (LTU), NEW DELHI vs. MAX NEW YORK LIFE INSURANCE COMPANY LTD., NEW DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal & Shri Sudhanshu Srivastavaassessment Year : 2002-03

4. The appellant craves leave to add to, alter, amend or vary from the above grounds of appeal at or before the time of hearing.” 9. At the outset, Shri M.S. Syali, the ld. Sr. Counsel, moved an application under Rule 27 of Income-tax (Appellate Tribunal) Rules 1963, raising the following legal ground:- “That on facts

COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. SHRI SURESH NANDA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

DAIKIN AIRCONDITIONING INDIA PVT LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

COMMISSIONER OF INCOME TAX -XI vs. AMIT MALHOTRA

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

PR. CIT CENTRAL-1 vs. AMRAPALI GRAND

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

PR. COMMISSIONER OF INCOME TAX-2 vs. BHARTI AIRTEL LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

COMMISSIONER OFINCOME TAX(CENTRAL)-II vs. SPN MILK PRODUCTS INDUSTRIES PVT. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely

COMMISSIONER OF INCOME TAX-(CENTRAL)-I vs. SIDDHARATH SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

378 : (1965) 1 Cri LJ 608 sub nom Bhagwan Swarup Lal Bishan Lal v. State of Maharashtra] lend support to the contention that the admissibility of evidence as between co-conspirators would be (sic more) liberal than in English law. The learned Judge said: (SCR p. 390) ‘The evidentiary value of the said acts is limited by two circumstances, namely