MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeals are allowed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014 ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- 3 Office of the ADDL. COMMISSIONER OF INCOME TAX, CR-2, Room No.343, ARA Centre, Jhandewalan

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014 (2023) 147 taxmann.com

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- Office of the ADDL. COMMISSIONER OF INCOME TAX, CR-2, Room No.343, ARA Centre, Jhandewalan Extension

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

The appeals are allowed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014 ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014

SAVITA GOYAL,DELHI vs. ITO, DELHI

The appeals are allowed

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

15A-03-Maha- App.asstt./11-12/288 dated 10.08.2011 has been received by the ld. AO. As for convenience, we intent to reproduce the contents of this letter which the ld. Counsel has provided in case of the assessee for AYs 2007-08 to 2009-10:- ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014 ITA No.2409/Del/2015; & ITA Nos.5579/Del/2012, 5560/Del/2012, 3935/Del/2014 & 3953/Del/2014

PROBIR CHANDRA SEN,NOIDA vs. ACIT, NEW DELHI

In the result the appeal of the assessee is allowed

Bench: The Income Tax Appellate Tribunal Delhi Bench ‘Smc 3’, New Delhi Before Shri J. Sudhakar Reddyay: 2007-08 Sh. Probir Chandra Sen Vs. Acit, Circle 37(1) R/O Flat No.81, Tower 15A New Delhi Ats Green Village Expressway Sector 93A Noida 201 304 Pan: Akkps 7348 R (Appellant) (Respondent)

15A New Delhi ATS Green Village Expressway Sector 93A Noida 201 304 PAN: AKKPS 7348 R (Appellant) (Respondent) Appellant by : Sh. Rakesh Singh, Adv. And Sh. Udayan Verma, Adv. Respondent by : Sh. Rajesh Kumar, Sr.D.R. ORDER This is an appeal filed by the assessee directed against the order of the Commissioner of Income Tax (Appeals)-XX, NEW Delhi dated 25/2

ADDL. CIT, GHAZIABAD vs. M/S. AMRIT CORP LTD., GHAZIABAD

Appeal stand allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45(2), as referred hereinabove, provides the profit or gain arising from the transfer by way of conversion by the owner of the capital asset into, or its treatment by him as, stock-in- trade of a business carried

AMRIT CORP LTD.,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

Appeal stand allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45(2), as referred hereinabove, provides the profit or gain arising from the transfer by way of conversion by the owner of the capital asset into, or its treatment by him as, stock-in- trade of a business carried

ADDL. CIT, GHAZIABAD vs. M/S AMRIT CORP LTD., GHAZIABAD

Appeal stand allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45(2), as referred hereinabove, provides the profit or gain arising from the transfer by way of conversion by the owner of the capital asset into, or its treatment by him as, stock-in- trade of a business carried

AMRIT CORP LTD.,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

Appeal stand allowed for statistical purposes

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45(2), as referred hereinabove, provides the profit or gain arising from the transfer by way of conversion by the owner of the capital asset into, or its treatment by him as, stock-in- trade of a business carried

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

Section 40(a)(i), inserted vide Finance Act, 1988 w.e.f. 1.4.89, payment in respect of royalty, fees technical services or other sums chargeable under the Income Tax Act would not get the benefit of deduction if the assessee fails to deduct TAS in respect of payments outside India which are chargeable under the IT. Act. This provision ensures effective compliance

SH. K.S. PANNU,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu

SH. KAPOOR SINGH,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu

BHUPINDER KUMAR BHATIA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu

SH. JAGDEEP SINGH,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu

SH. RAM KRISHAN GUPTA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu

SH. B.S. BOORA,HISAR vs. ITO, HISAR

In the result, the appeals of the assessees are allowed

Bench: Sh. N. K. Saini

15A, Ward-2, Hisar Hissar (APPELLANT) (RESPONDENT) PAN No. AFHPP5294F ITA No. 1577/Del/2016 : Asstt. Year : 2010-11 Bhupinder Kumar Bhatia, Vs Income Tax Officer, S/o-Shri Hari Charan Bhatia, Ward-1, H.No.-12A, Tower Enclave, Hissar Delhi Road, Near Vidyut Sadan Hisar (APPELLANT) (RESPONDENT) PAN No. ADRPB0178L ITA Nos. 1574 to 1577, 1580 & 1581/Del/2016 2 Jagdeep, B.S. Boora, K.S. Pannu