KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

3,73,94,73,776/- without considering the Transfer Pricing Study of the assessee company and by wrongly computing the Arm's Length Price by adopting incorrect comparable as against the genuine comparable adopted by the assessee company in its Transfer Pricing Study and hence, the said erroneous addition needs to be deleted.\n12. That on the facts

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

Bench: Shri R.K. Panda & Shri N.K. Choudhry

143 or this section has been made for the relevant assessment year, 8 ITA.No.5064/Del./2017 M/s. K.R. Pulp and Papers Ltd., New Delhi. no action shall he taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year

BAXTER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the Assessee are allowed

Transfer Pricing Officer (TPO), the time) limit available\nstands extended by another 12 months, and in the present case, the upper time\nlimit for completion of assessment proceedings would expire on 30.09.2021.\n18. In the present case, the final assessment order passed by the A.O.\nunder Section 143(3

CLAAS AGRICULTURAL MACHINERY PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 4(2), NEW DELHI, NEW DELHI

In the result, appeal of the Assessee is allowed

Transfer Pricing Officer (TPO), the\ntime) limit available stands extended by another 12 months, and in the present\ncase, the upper time limit for completion of assessment proceedings would expire\non 30.09.2021.\n21\nITA No. 4563/Del/2024\nClass Agricultural Machinery Pvt. Ltd. Vs. DCIT\n18. In the present case, the final assessment order passed by the A.O.\nunder Section 143(3

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

Section 2(p)] (1) When any question arises as to whether any person is a producer or not for the purposes of the Act, the Director on receipt of a complaint in this behalf, shall make enquiries from ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. the Tahsildar concerned, whether the person against whom complaint has been made, either cultivates the land