DCIT, NEW DELHI vs. SMT. DEEPTI AGARWAL, NEW DELHI

In the result appeal of the revenue is dismissed and Cross objection of the assessee is partly allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Deepti Agarwal, Circle-31(1), Room No. 1405, Prop M/S. Superior Fabrics, 14Th Floor, E-2, Block, Maharaja Lane, Civil Lines, Prataykshkar Bhawan, Dr. New Delhi Shyama Prasad, Mukherjee Civc Pan: Aampa0573C Centre, Jn Nehru Marg, New Delhi (Appellant) (Respondent)

801B or under section IOC, as the case may be, exceeds ten assessments. (7) The provisions contained in sub-section (5) and sub- sections (7) to (12) of section 80-1 A shall; so far as may be, apply to eligible undertaking or enterprise under this section. (8) For the purposes of this section

UNITEDHEALTH GROUP INFORMATION SERVICES PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 9, NEW DELHI

Bench: Shri N.K.Billaiya & Shri Kuldip Singh

801B of the Act which occur in Chapter VIA of the Act. He referred in particular to Section 80A(4) of the Act, which reads as under: '4) Notwithstanding anything to the contrary contained in section 10A or section 10AA or section 10B or section 10BA or in any provisions of this Chapter under

UNITED HEALTH GROUP INFORMATION SERVICES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Amit Shuklaassessment Year: 2011-12 Optum Global Solutions (India) Vs Dcit, Private Limited Circle-27(1), (Formerly Known As United Health Cr Building, Group Information Services Pvt. New Delhi. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q Assessment Year: 2011-12 Dcit, Vs Optum Global Solutions (India) Circle-27(1), Private Limited Cr Building, (Formerly Known As United Health New Delhi Group Information Services Pvt. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao & Shri S. Chakraborty, Advocates Revenue By : Shri Anupam Kant Garg, Cit, Dr Date Of Hearing : 16.06.2020 Date Of Pronouncement : 25.08.2020

801B of the Act which occur in Chapter VIA of the Act. He referred in particular to Section 80A(4) of the Act, which reads as under: '4) Notwithstanding anything to the contrary contained in section 10A or section 10AA or section 10B or section 10BA or in any provisions of this Chapter under

DCIT, NEW DELHI vs. M/S UNITED HEALTH GROUP INFORMATION SERVICES PVT. LTD, NEW DELHI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Amit Shuklaassessment Year: 2011-12 Optum Global Solutions (India) Vs Dcit, Private Limited Circle-27(1), (Formerly Known As United Health Cr Building, Group Information Services Pvt. New Delhi. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q Assessment Year: 2011-12 Dcit, Vs Optum Global Solutions (India) Circle-27(1), Private Limited Cr Building, (Formerly Known As United Health New Delhi Group Information Services Pvt. Ltd.), 11Th Floor, Tower A, Dlf Towers Jasola, Jasola District Centre, New Delhi. Pan: Aadca6769Q (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao & Shri S. Chakraborty, Advocates Revenue By : Shri Anupam Kant Garg, Cit, Dr Date Of Hearing : 16.06.2020 Date Of Pronouncement : 25.08.2020

801B of the Act which occur in Chapter VIA of the Act. He referred in particular to Section 80A(4) of the Act, which reads as under: '4) Notwithstanding anything to the contrary contained in section 10A or section 10AA or section 10B or section 10BA or in any provisions of this Chapter under

ACIT CIRCLE-15(1), NEW DELHI vs. LTC COMMERCIAL COMPANY PVT LTD, NEW DELHI

In the result appeal of the Revenue is dismissed

Bench: Shri N.K. Billaiya & Shri Amit Shuklaasstt. Year: 2014-15

68,56,507.00 3 Bank of India 41,127.67 4 Oriental Bank of Commerce 34,19,870.00 ________________ Total Income 84,27,682.97 _________________ 4 The assessee has also claimed corresponding interest expenses of Rs. 79,86,636/-.The net interest income of Rs.4,41,047/- (84,27,683 - 79,86,636) is not related to the business of the Assessee

JINDAL STEEL & POWER LTD.,NEW DELHI vs. ACIT, HISAR

In the result, the appeal of the assessee is partly allowed

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

68,40,374/- under section 80IA of the Act and allow this ground of appeal of the assessee. 29. Ground No. 3 of the appeal of the assessee reads as under: “3. That the assessing officer/ DRP erred on facts and in law in not considering and allowing deduction of Rs.77,81,08,987 claimed by the appellant under

JINDAL SAW LTD.,NEW DELHI vs. ACIT, CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

801B, 80IA, and 80HH, the same does not apply to the ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 appellant's case. This proposition of law has been very lucidly explained by ITAT in its Special Bench decision in the case of MARAL OVERSEAS LTD. V ADDL. CIT (2012) 16 ITR (TRIB) 565 (INDORE) [SB] as cited by AR. It is also

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

801B, 80IA, and 80HH, the same does not apply to the ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 appellant's case. This proposition of law has been very lucidly explained by ITAT in its Special Bench decision in the case of MARAL OVERSEAS LTD. V ADDL. CIT (2012) 16 ITR (TRIB) 565 (INDORE) [SB] as cited by AR. It is also

DCIT CIRCLE-13(2), NEW DELHI vs. JINDAL SAW LTD., NEW DELHI

In the result, assessee’s appeal in ITA No

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

801B, 80IA, and 80HH, the same does not apply to the ITA Nos.826 & 1000/Del/2016, 4693 & 4760/Del/2019 & 504/Del/2022 appellant's case. This proposition of law has been very lucidly explained by ITAT in its Special Bench decision in the case of MARAL OVERSEAS LTD. V ADDL. CIT (2012) 16 ITR (TRIB) 565 (INDORE) [SB] as cited by AR. It is also

ANSAL PROPERTIES AND INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 2(2), NEW DELHI

In the result, this appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2007-08]

68,29,057 - 65,09,343). 6. That on facts and circumstances of the case and in law, the CIT(A) did not appreciate that the Appellant has discharged the onus that lay upon it in terms of Explanation 1 to section 271(1)(c) of the Act”. 3. Brief facts of the case leading to levy of penalty

DCIT, NEW DELHI vs. M/S DABUR INDIA LTD,, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

801B & 801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing.” 5. Ground Nos. 1 to 7 of the assessee’s appeal which are co-related and Ground Nos. 1 & 2 of the departmental appeal relate to the chargeability of the royalty from

M/S DABUR INDIA LTD.,,DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee is partly allowed for statistical purposes and that of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 3257/Del/2013 : Asstt. Year : 2006-07 Dabur India Ltd., Vs Asstt. Commissioner Of Income 8/3, Asaf Ali Road, Tax, Central Circle-22, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacd0474C

801B & 801C of the Act, 1961? 7. The appellant craves leave, to add, alter or amend any ground of appeal raised above at the time of the hearing.” 5. Ground Nos. 1 to 7 of the assessee’s appeal which are co-related and Ground Nos. 1 & 2 of the departmental appeal relate to the chargeability of the royalty from

DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\n\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

M/S. DABUR INDIA LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

DCIT, NEW DELHI vs. M/S. DABUR INDIA LTD., NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated

M/S. DABUR INDIA LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, the appeals filed by the Revenue are partly allowed and the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Ms Suchitra Kamble

801B and 80IC of the Act without further allocation of the head office & other expenses to various units eligible for such deduction. 7. On the fact and .in the circumstances of the ease the C1T (A) has erred in the addition of Rs. 4,09,871/- in respect of belated payment of employees contribution to ESI which was treated