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

house property' in these years. 16. Hon'ble Supreme Court in the case of CIT-I vs. Reliance Energy Ltd. reported in (2022) 441 ITR 346 in the context of section 801A, held that the scope of section 801A (5) is limited to determine the quantum of deduction under sub-section (1) of section 801A by treating eligible business

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

house property' in these years. 16. Hon'ble Supreme Court in the case of CIT-I vs. Reliance Energy Ltd. reported in (2022) 441 ITR 346 in the context of section 801A, held that the scope of section 801A (5) is limited to determine the quantum of deduction under sub-section (1) of section 801A by treating eligible business

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

house property' in these years. 16. Hon'ble Supreme Court in the case of CIT-I vs. Reliance Energy Ltd. reported in (2022) 441 ITR 346 in the context of section 801A, held that the scope of section 801A (5) is limited to determine the quantum of deduction under sub-section (1) of section 801A by treating eligible business

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

house property' in these years. 16. Hon'ble Supreme Court in the case of CIT-I vs. Reliance Energy Ltd. reported in (2022) 441 ITR 346 in the context of section 801A, held that the scope of section 801A (5) is limited to determine the quantum of deduction under sub-section (1) of section 801A by treating eligible business

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

house property' in these years. 16. Hon'ble Supreme Court in the case of CIT-I vs. Reliance Energy Ltd. reported in (2022) 441 ITR 346 in the context of section 801A, held that the scope of section 801A (5) is limited to determine the quantum of deduction under sub-section (1) of section 801A by treating eligible business

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT CIRCLE-61(1),, NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

801A(4)(1) of the Act. From all the agreement, it can be deduced that the assessee has actually carried out the work of widening/ improvement/ upgradation of roads and construction of new infrastructure facility. Hence, it is submitted that the assessee is engaged in eligible infrastructure projects as per Section 80IA(4)(i) of the Act. 19 C> PROJECTS

BSC C&C JOINT VENTURE,NEW DELHI vs. DCIT, CIRCLE-61(1), NEW DELHI

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

801A(4)(1) of the Act. From all the agreement, it can be deduced that the assessee has actually carried out the work of widening/ improvement/ upgradation of roads and construction of new infrastructure facility. Hence, it is submitted that the assessee is engaged in eligible infrastructure projects as per Section 80IA(4)(i) of the Act. C> PROJECTS AWARDED

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

ACIT SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE-3, NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

ADDI. CIT SPL. RANGE-3, NEW DELHI vs. DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. , NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

DELHI TOURISM & TRANSPORTATION DEVELOPMENT CORPORATION LTD. ,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

ADDL.CIT, SPECIAL RANGE-3, NEW DELHI vs. DELHI TOURISM TRANSPORTATION AND DEVELOPMENT CORPORATION LTD., NEW DELHI

In the result, Appeal filed by the Department in ITA No

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

section 22 of the Act, there apparently arise certain distinctions in both the provisions including the ownership or otherwise of property. Page 16 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT To say that if tax is required to be deducted at source u/s 194-I and, hence, the income necessarily becomes chargeable under

ETT LTD (FORMERLY KNOWN AS INDIAN EXPRESS MULTIMEDIA LTD),NEW DELHI vs. CIT, CENTRAL-II, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Amit Shukla & Sh. Anadee Nath Misshraassessment Year: 2013-14

801A, if at, all the claim itself is valid and applicability of Sec.l4A on exempt income. The AO is directed to frame the assessment afresh as per the provisions of the Income Tax Act, after duly examining the specified domestic transactions through reference to the TPO as per Board’s guidelines and considering the report of the TPO on receipt

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED , DELHI

Appeal is allowed and order of the High Court is set aside

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section of society. 3. To provide consultancy in the field of information technology, computer hardware and software, system designing, data processing and data transfer and to act as dealers, distributors, agents, representative of Indian and foreign concerns persons operating in the line of information technology 4. To carry on the business of information technology development system integration and networking information

DCIT, FARIDABAD vs. M/S. NHPC LTD., FARIDABAD

Bench: Shri R.K. Panda & Shri Kuldip Singh

properties u/s 80IA includes other income. AO declined to include other income of Rs.2,99,54,875/- for the purpose of computation of deduction u/s 80IA on the ground that no other income except the income from generation and distribution of power is allowable deduction u/s 80IA and thereby disallowed the same and made addition thereof. AO also made addition

M/S NHPC LTD.,,FARIDABAD vs. ADDL. CIT, NEW DELHI

Bench: Shri R.K. Panda & Shri Kuldip Singh

properties u/s 80IA includes other income. AO declined to include other income of Rs.2,99,54,875/- for the purpose of computation of deduction u/s 80IA on the ground that no other income except the income from generation and distribution of power is allowable deduction u/s 80IA and thereby disallowed the same and made addition thereof. AO also made addition

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

property associated with the sale, foreign currency risks and\nalternatives realistically available to the buyer and seller\n\nthe learned transfer pricing officer has used the average sale price for the\nfinancial year 2013 – 14 available at the Indian energy exchange. Therefore\nthere cannot be much of the grievance when the assessee also charges the\nsame rate for the whole