COMMISSIONER OF INCOME TAX-VI vs. VRM INDIA LTD

801B(10) deduction can be availed by an undertaking developing and building housing projects- approved before 31.03.2008 by the local authority. Such undertaking should have embarked on construction of the housing project on or after 01-10-1998. 100% deduction can be availed of the profits derived from construction of such housing projects. The explanation to Section

DCIT, CIRCLE-1(1)-EXEMPTION, NEW DELHI vs. HAMDARD LABORATORIES (INDIA) , NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

house property and disallowance of depreciation of Rs. 5,23,190/- claimed by the assessee in respect of leased out properties in the assessment order dated 30.12.2018 framed by him under section 143(3) of the Act. 4. Aggrieved, the assessee filed appeal before the Ld. CIT(A). During appellate proceedings the Ld. CIT(A) called for the remand report

JINDAL SAW LTD.,NEW DELHI vs. ACIT, CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

property could have been used only as a residence. 3. (a) That on the facts and circumstances of the case & in- law, the Ld. CIT(A) has erred in deleting the disallowance of Rs.6,08,15,000/-/u/s. 14A. (b) That the Ld. CIT(A) has erred in-law by net considering the fact that the assessee is not maintaining

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

property could have been used only as a residence. 3. (a) That on the facts and circumstances of the case & in- law, the Ld. CIT(A) has erred in deleting the disallowance of Rs.6,08,15,000/-/u/s. 14A. (b) That the Ld. CIT(A) has erred in-law by net considering the fact that the assessee is not maintaining

DCIT CIRCLE-13(2), NEW DELHI vs. JINDAL SAW LTD., NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

property could have been used only as a residence. 3. (a) That on the facts and circumstances of the case & in- law, the Ld. CIT(A) has erred in deleting the disallowance of Rs.6,08,15,000/-/u/s. 14A. (b) That the Ld. CIT(A) has erred in-law by net considering the fact that the assessee is not maintaining

DCIT, NEW DELHI vs. M/S. DABUR INDIA LTD., NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

DCIT, NEW DELHI vs. M/S. DABUR INDIA LTD., NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

M/S. DABUR INDIA LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

M/S. DABUR INDIA LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

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

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

housed. The expenditure for the steam, which is\nutilised in generation of power, and the balance steam which is\nutilised by the chemical plant can be determined by distributing the\nsame in proportion to the heat value (Enthalpy) of the inlet steam\nand the outlet steam of the turbine. As per the details available on\nrecord the heat value