DELHI STATE TAXI OPERATORS CO-OPERATIVE THRIFT CREDIT & SERVICES SOCIETY LTD,NEW DELHI vs. JCIT RANGE - 60, NEW DELHI

Bench: Shri Shamim Yahya & Ms. Astha Chandra

2,01,58,524/- in cash respectively without reasonable cause, the Ld. JCIT imposed the impugned penalty under section 271D and 271E of the Act respectively. 6. The assessee challenged the penalty under section 271D and 271E of the Act on grounds, inter alia that these have been imposed after the expiry of limitation period provided under section

DELHI STATE TAXI OPERATORS CO-OPERATIVE THRIFT CREDIT & SERVICES SOCIETY LTD,NEW DELHI vs. JCIT RANGE - 60, NEW DELHI

Bench: Shri Shamim Yahya & Ms. Astha Chandra

2,01,58,524/- in cash respectively without reasonable cause, the Ld. JCIT imposed the impugned penalty under section 271D and 271E of the Act respectively. 6. The assessee challenged the penalty under section 271D and 271E of the Act on grounds, inter alia that these have been imposed after the expiry of limitation period provided under section

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

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)

80P(2)(a)(i) of the Act on merit as well, as discussed above. This reasoned finding of CIT(A) needs no interference from our side. We uphold the same 15.9 Hon'ble Delhi High Court in the case of CIT vs. Contimeters Electricals (P.) Ltd. [(2009) 178 TAXMAN 422], taken a view regarding the non-filing of Form 10CCB

ALLIED FINANCE P. LTD.,NEW DELHI vs. ACIT, DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2015-16 Co-Operative Cane Vs. Income Tax Officer, Development Union Ltd., Ward-1(2), Cane Union, Hapur, Ghaziabad Uttar Pradesh Pan: Aaajc0224M (Appellant) (Respondent) With Assessment Year: 2010-11 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2012-13

u/s. 80P(2)(a)(i) of the Act. The Hon'ble Punjab & Haryana High Court in the case of CIT vs. Punjab State Cooperative Federation of Housing Building Societies Ltd. 11 taxmann.com 448, the Hon'ble Gujarat High Court in the case of State Bank of India Vs. CIT 389 ITR 578 (Guj.), the Hon'ble Delhi High Court

M/S THE ORIENTAL INSSURANCE CO.LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmam/S. The Oriental Insurance Co. Ltd, Vs. The Dcit, A 25/27, Asaf Ali Road, Ltu, New Delhi New Delhi-110002 (Appellant) (Respondent) Pan: Aaact0627R

80P(2)(a)(i), to pay income-tax thereon. The placement of such funds being imperative for the purposes of carrying on the banking business, the income derived therefrom would be income from the assessee's business." 41. In the AY in question, the AO did not accept the case of the Assessee that the income earned on the sale/redemption

THE ORIENTAL INSURANCE CO. LTD.,NEW DELHI vs. DCIT, CIRCLE- 1, LTU, NEW DELHI

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 1952/Del/2018, A.Y. 2013-14 M/S. The Oriental Insurance Co. Vs. Dcit, Ltd. Circle-1, Ltu, A-25/27, Asaf Ali Road, New Delhi New Delhi- 110002 Pan :Aaact0627R

80P(2)(a)(i), to pay income-tax thereon. The placement of such funds being imperative for the purposes of carrying on the banking business, the income derived therefrom would be income from the assessee's business." 41. In the AY in question, the AO did not accept the case of the Assessee that the income earned on the sale/redemption

DCIT, CIRCLE- 1, LTU, NEW DELHI vs. THE ORIENTAL INSURANCE CO. LTD., NEW DELHI

Bench: Sh. Anil Chaturvedi & Sh.Anubhav Sharmaita No. 1952/Del/2018, A.Y. 2013-14 M/S. The Oriental Insurance Co. Vs. Dcit, Ltd. Circle-1, Ltu, A-25/27, Asaf Ali Road, New Delhi New Delhi- 110002 Pan :Aaact0627R

80P(2)(a)(i), to pay income-tax thereon. The placement of such funds being imperative for the purposes of carrying on the banking business, the income derived therefrom would be income from the assessee's business." 41. In the AY in question, the AO did not accept the case of the Assessee that the income earned on the sale/redemption