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

391 to 394 of the Paper Book wherein it is claimed by the assessee that the assessee has declared total rental income of INR 21,19,13,543/- out of which INR 2,20,11,122/- was offered under the head “income from house property” relating to units which were held as inventory and were let out during the year

SUNITA BHARDWAJ,NEW DELHI vs. ACIT CIRCLE 63(1), NEW DELHI

house property income is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds.\n7.\nThat having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in charging interest

INDUS TOWERS LTD.,GURUGRAM, HARYANA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 12(1), NEW DELHI, NEW DELHI

In the result, appeal of the Revenue is dismissed

391 of\nthe Companies Act, 1956. In my considered view the above\nobservations of the Hon'ble High Court supports the contention\nof the assessee that the transfer of impugned asset without\nconsideration in the instant... case to its subsidiary company\nis transaction in the nature of \"gift\" and therefore falls within\nthe provision of Section

DY. COMMISSIONER OF INCOME TAX CIRCLE 10(1), DELHI, CR BUILDING vs. INDUS TOWERS LIMITED, GURGRAM

In the result, appeal of the Revenue is dismissed

391 of\nthe Companies Act, 1956. In my considered view the above\nobservations of the Hon'ble High Court supports the contention\nof the assessee that the transfer of impugned asset without\nconsideration in the instant... case to its subsidiary company\nis transaction in the nature of \"gift\" and therefore falls within\nthe provision of Section

ACIT, NEW DELHI vs. M/S. SATYA REALTORS PVT. LTD., NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

ACIT, NEW DELHI vs. SMT ANJU GUPTA, NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

ACIT, NEW DELHI vs. SMT ANJU GUPTA, NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

ACIT, NEW DELHI vs. SMT. ANJU GUPTA, NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

ACIT, NEW DELHI vs. SMT ANJU GUPTA, NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

ACIT, NEW DELHI vs. SMT USHA GUPTA, NEW DELHI

In the result, the appeals in ITA Nos

Bench: or during the course of hearing of the appeal.”

House India Pvt. Ltd [2017] 391 ITR 145 (P&H), wherein Hon'ble Punjab and Haryana High Court has held that the full value of the consideration is neither the market value nor necessarily the price stated in the document for sale but the price actually arrived at between the parties to the transaction. The court pointed out that though

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

house property income is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. 7. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in charging interest

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

house property income is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. 7. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in charging interest

SUMAN KISHORE,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

house property income is bad in law and against the facts and circumstances of the case and the same is not sustainable on various legal and factual grounds. 7. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in charging interest

Date of order: 9th November, 2011 vs. ASHA DALMIA

391 it was observed: “The act of holding over after the expiration of the term does not create a tenancy of any kind. If a tenant remains in possession after the determination of the lease, the common law rule is that he is a tenant on sufferance. A distinction should be drawn between a tenant continuing in possession after

COMMISSIONER OF INCOME TAX vs. MEERA CHATTERJEE

391 it was observed: “The act of holding over after the expiration of the term does not create a tenancy of any kind. If a tenant remains in possession after the determination of the lease, the common law rule is that he is a tenant on sufferance. A distinction should be drawn between a tenant continuing in possession after

COMMISSIONER OF INCOME TAX vs. MEERA CHATTERJEE

391 it was observed: “The act of holding over after the expiration of the term does not create a tenancy of any kind. If a tenant remains in possession after the determination of the lease, the common law rule is that he is a tenant on sufferance. A distinction should be drawn between a tenant continuing in possession after

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

COMMISSIONER OF INCOME TAX DEL vs. M/S MANSAROVAR INVESTMENTS LTD

Appeals are allowed

391 - 394 of the Companies Act, the Gujarat High Court approved the scheme of amalgamation. Under the scheme of 2020:DHC:2490-DB ITA 822/2005 & connected matters Page 20 of 37 amalgamation, the undertaking and all the property rights and powers as well as all liabilities and duties of Shorrock Co. were to stand transferred and vest