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)

32.[***] which is prejudicial to the interest of such assessee. Thus, as the assessee is eligible assessee, a draft assessment order is required to be forwarded to assessee, in line with section 144 B (1) (xxvii) (Pre amended) or section 144 B (1) (xxi) (amended from 1.04.2022). For ready reference, the provisions of section 144 B (1

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

ii) of sub-section (4), shall be hundred per cent of the profits and gains of the eligible business for the first five assessment years commencing at any time during the periods as specified in sub-section (2) and thereafter, thirty per cent of such profits and gains for further five assessment years. (3) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (4) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

ii) of sub-section (4), shall be hundred per cent of the profits and gains of the eligible business for the first five assessment years commencing at any time during the periods as specified in sub-section (2) and thereafter, thirty per cent of such profits and gains for further five assessment years. (3) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (4) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

PR. COMMISSIONER OF INCOME TAX-6 vs. MANUPATRA INFORMATION SOLUTION

The appeal is disposed of declaring the law as above and setting aside

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

32. But what would be fair use? Obviously, the purpose of the use would determine whether it is fair use. 33. In the context of teaching and use of copyrighted material, the fairness in the use can be determined on the touchstone of ‘extent justified by the purpose’. In other words, the utilization of the copyrighted work would

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

1,24,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) 6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name