ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

13, or\n\n(b) the trust or institution has not complied with the requirement of any\nother law, as referred to in item (B) of sub-clause (i) of clause (b) of\nsubsection (1), and the order, direction or decree, by whatever name\ncalled, holding that such non-compliance has occurred, has either not\nbeen disputed or has attained

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)

13. Section 144B of the Act [as it stood at relevant time- prior to amendment by Financial Act, 2022] statutorily mandates the procedure to be followed by the NFAC while conducting faceless assessment, with sub-section (1) thereto clearly providing, “…..the assessment under sub-section (3) of section 143 or under section 144, in cases

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

13, or (b) the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub- section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained

DIRECTOR OF INCOME TAX (EXEMPTION) vs. CHARANJIV CHARITABLE TRUST

In the result both aspects of the first substantial question of law

Bench: It, Two By The Assessee Relating To The Assessment Years 2006-07 & 2007-08 & One By The Revenue Relating To The Assessment Year 2006-07. In Other Words, In Respect Of The Assessment Year 2006-07, There Were Cross- 2014:Dhc:1467-Db

68 of the Act? ITA No.322/2013 (assessment year 2007-08) (i) (a) Whether on the facts and in the circumstances of the case the Tribunal was right in law in holding that there was no violation of Section 13(1)(c)(ii) read with Section 13(3) of the Income Tax Act, 1961 in respect of the transactions

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

13. Before us, the ld. AR explained at length, the provisions of Section 244A and the amendments inserted by Direct Tax Laws ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. amendment Act 1987. He also argued that based on the Circular of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

13. Before us, the ld. AR explained at length, the provisions of Section 244A and the amendments inserted by Direct Tax Laws ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. amendment Act 1987. He also argued that based on the Circular of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

13. Before us, the ld. AR explained at length, the provisions of Section 244A and the amendments inserted by Direct Tax Laws ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. amendment Act 1987. He also argued that based on the Circular of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

13. Before us, the ld. AR explained at length, the provisions of Section 244A and the amendments inserted by Direct Tax Laws ITA Nos. 2553 & 2641/Del/2013 Maruti Suzuki India Ltd. amendment Act 1987. He also argued that based on the Circular of the CBDT No. 549 dated 31.10.1989, the assessee is eligible for the interest on the refund

PGS EXPLORATION (NORWAY) vs. ADDITIOANAL DIRECTOR OF INCOME TAX

Bench: HON'BLE MS. JUSTICE DEEPA SHARMA

68,74,62,560/-. 2.4 Aggrieved by the assessment order dated 29.07.2011, the assessee preferred an appeal before the Tribunal, inter alia, on the ground that the nature of income of the assessee would not fall within the definition of ‘fees for technical services’ by virtue of Explanation (2) to Section 9(1)(vii) of the Act and that

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, DELHI

Section 164.'. Thus, as held in CIT v. Anjum\nM.H.Ghaswala 119 Taxman 352/252 ITR 1 (SC), by the Constitutional Bench that\n'it is a normal rule of construction that when a statue vests certain powers in a\nauthority to be exercised in a particular manner then the said authority has to\nexercise it only in the manner provided

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

13. Sukhna Steel Pvt. Ltd. 2012-13 143(3) - Share capital (including 26,16,80,000 D R bonus shares of 16.80 lacs)– section 68 14. Sunlight Tours & Travel Pvt. 2012-13 143(3) Ltd. 52,01,68,000 D R2 - Share Capital (including bonus share of 12,01,68,000) – section 68 15. Super Star Agency