COMMISSIONER OF INCOME TAX-III vs. ARCOTECH LTD (FORMERLY SKS LTD.)

The appeal is disposed of

Section 43B of the Act. The quantum of amount involved was Rs.4,48,19,194/- 23. In view of the aforesaid discussion, we answer the question of law in favour of the Revenue and against the respondent-assessee and uphold levy of penalty u/s 271

DCIT (LTU), NEW DELHI vs. M/S. MAWANA SUGAR LTD., NEW DELHI

In the result, the appeal filed by the assessee being ITA

Bench: him in the Memorandum of Appeal. 4.1 That on facts and in law the AO erred in ado tin the figure of Taxable Capital Gains at Rs.6,98,80,603/- instead of Rs.6,90,79,603/-.

43B(f) inserted by Finance Act 2001 w.e.f. 01st April 2002. 3. That on facts and in law the CIT(A) erred in not accepting the capital loss of Rs.1,16,17,56,990/- suffered on surrender of land to DDA in the year of account. 4. That on facts and in law the CIT(A) erred in not adjudicating

MAWANA SUGARS LIMITED.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee being ITA

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

43B(f) inserted by Finance Act 2001 w.e.f. 01st April 2002. 3. That on facts and in law the CIT(A) erred in not accepting the capital loss of Rs.1,16,17,56,990/- suffered on surrender of land to DDA in the year of account. 4. That on facts and in law the CIT(A) erred in not adjudicating

MBI INTERNATIONAL SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 6(1), NEW DELHI

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 4661/Del/2017 : Asstt. Year : 2009-10 Mbi International Services Pvt. Ltd., Vs Dcit, 43B, Okhla Industrial Area, Phase- Circle-6(1), Iii, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aadcm5549G Assessee By : Sh. Tavish Verma, Adv. Revenue By : Sh. Sunil Kumar Rajwanshi, Sr. Dr Date Of Hearing: 19.04.2022 Date Of Pronouncement: 19.04.2022

43B, Okhla Industrial Area, Phase- Circle-6(1), III, New Delhi-110020 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCM5549G Assessee by : Sh. Tavish Verma, Adv. Revenue by : Sh. Sunil Kumar Rajwanshi, Sr. DR Date of Hearing: 19.04.2022 Date of Pronouncement: 19.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

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)

271/- and income tax refund at Rs.37,26,954/- at income assessed at Rs. 9,50,06,930/-. Against the order, appellant the appeal. During the course of appellate proceedings, Mr. Ajay Manager (Finance), Mr. Page 8 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT Manoj Kumar, CA and Ms. Juli Batra attended the proceedings

M/S. MOTOROLA SOLUTIONS INDIA PRIVATE LIMITED,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) of the Act for concealment of particulars of income and for furnishing inaccurate particulars thereof. 7. The Hon'ble CIT(A) erred in not adjudicating on the additional ground of the Appellant raised in respect of non- allowance of the credit of Tax deducted at source (TDS) allowable to the Appellant. That the above

MOTOROLA SOLUTIONS INDIA PVT. LTD.,GURGAON vs. ACIT, GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) of the Act for concealment of particulars of income and for furnishing inaccurate particulars thereof. 7. The Hon'ble CIT(A) erred in not adjudicating on the additional ground of the Appellant raised in respect of non- allowance of the credit of Tax deducted at source (TDS) allowable to the Appellant. That the above

DCIT, GURGAON vs. M/S. MOTOROLA INDIA PVT. LTD., GURGAON

In the result, the appeal being ITA No

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

penalty proceedings u/s 271(1)(c) of the Act for concealment of particulars of income and for furnishing inaccurate particulars thereof. 7. The Hon'ble CIT(A) erred in not adjudicating on the additional ground of the Appellant raised in respect of non- allowance of the credit of Tax deducted at source (TDS) allowable to the Appellant. That the above

CORTEVA AGRISCIENCE SEEDS PVT. LTD.(FORMERLY KNOWN AS PHI SEEDS PRIVATE LIMITED),TELANGANA vs. ACIT, CIRCLE-4(2), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmacorteva Agriscience Vs. Additional/Joint/Deputy Seeds Pvt. Ld. (Formerly Assistant Commissioner Of Known As Phi Seeds Pvt. Ltd.) Income Tax, Circle 4(2) V- Ascendas, Atria Block, Cr Building 12Th Floor, Plot 17, New Delhi Software Units Layout, Madhapur, Hyderabad Telangana India – 500081 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaccp3920F Appellant .. Respondent

u/s 43B of the Act. iv. The assessee was found to have made payment of Rs.4,94,25,575/- to some contractors without deducting tax thereon. Therefore, 30% of the said amount, it being Rs. 1,48,27,672/- was disallowed. 6. Assessee has submitted his reply to penalty notice but Ld. AO did not find same reasonable or sufficient

CONVERGYS INDIA SERVICES PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 4(2), NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 782/Del/2021 : Asstt. Year : 2016-17 & Sa No. 132/Del/2021 : Asstt. Year : 2016-17 Convergys India Services Pvt. Ltd., Vs Dcit, Industrial Plot No. 243, Tower-A, Circle-4(2), 3Rd, 4Th, 5Th 1St & Tower-B, New Delhi 2Nd 5Th Ground & Floors, Sp Infocity, Udyog Vihar, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Aabcc5056G Assessee By : Sh. K. M. Gupta, Adv. & Ms. Shruti Khimta, Ar Revenue By : Sh. Mahesh Shah, Cit Dr & Sh. Mrinal Kumar Das, Sr. Dr Date Of Hearing: 20.07.2022 Date Of Pronouncement: 01.08.2022

u/s 14(3) r.w.s. 144C(13) of the Income Tax Act, 1961. 2. Following grounds have been raised by the assessee: “1. That on the facts and circumstances of the case & in law, the order dated March 30, 2021 framed under Section 1440(13) read with Sections 143(3), 143(3A) and 143(3B) of the Income

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. ADDLCIT, SPECIAL RANGE-4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

43B of the Income Tax Act, 1961('the Act') 2. Whether on the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs.3,62,01,570/- made on account of disallowance of 20% of deduction claimed towards inventory losses/leakages and 'RM/PM write off, despite the fact that the assessee failed to produce

HINDUSTAN COCA-COLA BEVERAGES PVT. LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE- 4, NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

43B of the Income Tax Act, 1961('the Act') 2. Whether on the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs.3,62,01,570/- made on account of disallowance of 20% of deduction claimed towards inventory losses/leakages and 'RM/PM write off, despite the fact that the assessee failed to produce

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HINDUSTAN COCA-COLA BEVERAGES PVT. LTD., NEW DELHI

In the result, Appeals filed by the Assessee in ITA No

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

43B of the Income Tax Act, 1961('the Act') 2. Whether on the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs.3,62,01,570/- made on account of disallowance of 20% of deduction claimed towards inventory losses/leakages and 'RM/PM write off, despite the fact that the assessee failed to produce