JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

2: Has Kaushalya failed to discuss the aspect of 'prejudice"? 184. Indeed. Smt. Kaushalya case (supra) did discuss the aspect of prejudice. As we have already noted, Kaushalya noted that the assessment orders already contained the reasons why penalty should be initiated. So, the assessee, stresses Kaushalya, "fully knew in detail the exact charge of the Revenue against

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

2: Has Kaushalya failed to discuss the aspect of 'prejudice"? 184. Indeed. Smt. Kaushalya case (supra) did discuss the aspect of prejudice. As we have already noted, Kaushalya noted that the assessment orders already contained the reasons why penalty should be initiated. So, the assessee, stresses Kaushalya, "fully knew in detail the exact charge of the Revenue against

JAINA MARKETING & ASSOCIATES,DELHI vs. DCIT, CENTRAL CIRCLE-18, DELHI

Accordingly, Appeals filed by the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

2: Has Kaushalya failed to discuss the aspect of 'prejudice"? 184. Indeed. Smt. Kaushalya case (supra) did discuss the aspect of prejudice. As we have already noted, Kaushalya noted that the assessment orders already contained the reasons why penalty should be initiated. So, the assessee, stresses Kaushalya, "fully knew in detail the exact charge of the Revenue against

ATEPL RAHEE JOINT VENTURE,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, the appeal of the assessee stands allowed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2015-16]

270A or] section 271 or section 271 BA, if any person in respect of an international transaction or specified domestic transaction,- (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report such transaction which he is required

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. JAINA MARKETING AND ASSOCIATES

271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. The Karnataka High Court had followed the above judgment in the subsequent order in CIT v. SSA's Emerald Meadows [2016] 73 taxmann.com 241, the appeal against which was dismissed by the Supreme Court

DHANKOT FILLING STATION ,GURGAON vs. PR.CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023

270A of the Act in the said quantum assessment order itself, no penalty order per se was passed by the ld AO. Since, no appeal has been filed by the assessee against the quantum assessment order, the penalty order ought to have been passed by the ld AO on or before 30.06.2020 in terms of section

UJALA CREDIT CO-OPERATIVE SOCIETY LIMITED,NETAJI SUBHASH PLACE vs. ACIT CIRCLE 40(1), DELHI

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

2. Though the assessee has raised several grounds of appeal, the only effective issue to be decided in this appeal is as to whether the ld. NFAC was justified in confirming the levy of penalty u/s 271(1)(c ) of the Act in the facts and circumstances of the instant case. ITA Nos. 1849 & 1850/Del/2024 Ujala Credit Co-operative Society

UJALA CREDIT CO-OPERATIVE SOCIETY LIMITED,NSP PITAMPURA DELHI vs. DCIT CIRCLE 43(1), DELHI

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

2. Though the assessee has raised several grounds of appeal, the only effective issue to be decided in this appeal is as to whether the ld. NFAC was justified in confirming the levy of penalty u/s 271(1)(c ) of the Act in the facts and circumstances of the instant case. ITA Nos. 1849 & 1850/Del/2024 Ujala Credit Co-operative Society

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

270A of the Act, dated 15.04.2021, would have to be set aside. It is ordered accordingly. 4.1. Liberty, however, is granted to the revenue to take next steps in the matter, in accordance with the law. 5. The writ petition and the pending applications are disposed of in the aforesaid terms.” (emphasis supplied)  Reliance is also placed on the decision

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

u/s 44BB. It is settled proposition that unless Revenue is able to prove that the assessee has a PE in India, its business profits cannot be subject to tax in India. This view is supported by ITAT decision in the case of R&B Falcon Offshore Ltd. In this case, ITAT clearly held that in absence of a PE, section

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

u/s 44BB. It is settled proposition that unless Revenue is able to prove that the assessee has a PE in India, its business profits cannot be subject to tax in India. This view is supported by ITAT decision in the case of R&B Falcon Offshore Ltd. In this case, ITAT clearly held that in absence of a PE, section

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

u/s 44BB. It is settled proposition that unless Revenue is able to prove that the assessee has a PE in India, its business profits cannot be subject to tax in India. This view is supported by ITAT decision in the case of R&B Falcon Offshore Ltd. In this case, ITAT clearly held that in absence of a PE, section

GREENWOODS GOVT. OFFICERS WELFARE SOCIETY,NOIDA vs. DCIT CIRCLE 52(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2018-19

B”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2018-19 Greenwoods Govt. Officers Welfare Vs. DCIT, Circle Society, 52(1) Phase-1, Plot No. 10, New Delhi. Pocket-P2, Sector Omega 1, Greater Noida Gautam Budh Nagar, Noida Uttar Pradesh 201315 PAN AAATG2745C (Appellant) (Respondent) Assessee by: Shri S.D. Srivastava, Advocate

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

270A or section 271 or section 271BA, if any person in respect of an international transaction or specified domestic transaction,— (i) fails to keep and maintain any such information and document as required by sub-section (1) or sub-section (2) of section 92D; (ii) fails to report such transaction which he is required to do so; or (iii) maintains

SBS TRANSPOLE LOGISTICS PRIVATE LIMITED,DELHI vs. ACIT CIRCLE 22(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

B-1/12, 2nd Floor, Safdarjung Enclave, New Delhi (Appellant) (Respondent) PAN:AACCT0779Q Assessee by : Shri Neeraj Mangla, CA Revenue by: Shri Mahesh Kumar, CIT DR Date of Hearing 07/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3688 & 3690/Del/2023 for AY 2018-19, arise out of the order

SBS TRANSPOLE LOGISTICS PVT. LTD.,DELHI vs. NFAC, DELHI

The appeals of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

B-1/12, 2nd Floor, Safdarjung Enclave, New Delhi (Appellant) (Respondent) PAN:AACCT0779Q Assessee by : Shri Neeraj Mangla, CA Revenue by: Shri Mahesh Kumar, CIT DR Date of Hearing 07/05/2025 Date of pronouncement 09/05/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3688 & 3690/Del/2023 for AY 2018-19, arise out of the order

CEB LLC (EARLIER KNOWN AS CEB INC.),UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Ceb Llc (Earlier Known As The Assistant Commissioner Ceb Inc.), 1201, Wildson Of Income Tax, Blvd. Arlington, Va 22209, Vs Circle- 1(2)(1), International United States Taxation E-2 Block, Civic Care Of Address Centre, Minto Road, New First International Financial Delhi-110002. Centre, Level-2 Plot No. C-54 & 55, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051, Maharashtra, India. Pan- Aadct5119K Assessee Revenue

270A of the Act 16. On the facts and circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings under Section 271F of the Act 17. On the facts and circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings under Section 271(1)(b

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

271 AAD of the Act by the Ld. AO.\n12. That the Ld. CIT(A) erred in law and on facts in\nupholding the levying of interest under section 234B of the\nAct by the Ld. AO.\n13. That the Appellant prays for the liberty to raise such\nfurther grounds of appeal arising from the facts of the case