DCIT CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

Transfer Pricing Officer, as the case may be], if satisfied, may allow an additional period of six months to give effect to the order: ITA Nos. 1883 & 2144/Del/2023 6 Vijay Kumar Soni Provided further that where an order under section 250

M/S GEODIS OVERSEAS PVT. LTD.,,GURGAON vs. DCIT,, NEW DELHI

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

250 of the Income Tax Act, 1961 ( hereinafter referred as “the Act”) arising out of orders dated 02.03.2006 and 18.12.2006 of the Assistant Commissioner of Income Tax, Company Circle- II(2), Chennai-34 (hereinafter referred as “Ld. AO") for the Act for assessment year 2003-04 and 2004-05 respectively. ITA No.3195 & 3196/Del/2017 2. Both the appeals involve similar facts

DR. BHIM RAO AMBEDKAR MAHASANG HARYANA,FARIDABAD vs. CIT (EXEMPTIONS), CHANDIGARH/FARIDABAD

In the result, both the appeals are partly allowed for statistical purposes

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarita No. 3195/Del/2017 Assessment Year: 2003-04 Ita No. 3196/Del/2017 Assessment Year: 2004-05 Geodis Overseas Pvt.Ltd., Vs. Asstt. Commissioner Of Building No.5,Tower B, Income Tax, 10Th Floor, Dlf Cyber City, Company Circle- Ii(1), Phase Iii, Gurgaon Chennai-34 Pin: 122 002 Pan No. Aaacc6168L (Appellant) (Respondent)

250 of the Income Tax Act, 1961 ( hereinafter referred as “the Act”) arising out of orders dated 02.03.2006 and 18.12.2006 of the Assistant Commissioner of Income Tax, Company Circle- II(2), Chennai-34 (hereinafter referred as “Ld. AO") for the Act for assessment year 2003-04 and 2004-05 respectively. ITA No.3195 & 3196/Del/2017 2. Both the appeals involve similar facts

M/S GEODIS OVERSEAS PVT. LTD.,,GURGAON vs. DCIT,, NEW DELHI

In the result, both the appeals are partly allowed for statistical purposes

250 of the Income Tax Act, 1961 (\nhereinafter referred as “the Act\") arising out of orders dated 02.03.2006 and\n18.12.2006 of the Assistant Commissioner of Income Tax, Company Circle-\nII(2), Chennai-34 (hereinafter referred as “Ld. AO\") for the Act for assessment\nyear 2003-04 and 2004-05 respectively.\n2. Both the appeals involve similar facts, grounds and issues

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

250 of\nthe Income Tax Act, 1961 [“the Act”] arising from the assessment\norder dated 28.12.2018 passed u/s 143(3)/144C of the Act\npertaining to assessment year 2015-16.\n4. Brief facts of the case are that the assessee is a public limited\ncompany engaged in the business of manufacturing and trading of\nchemical, PVC Resins, PVC compounds, UPVC

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

250 of\nthe Income Tax Act, 1961 [“the Act”] arising from the assessment\norder dated 28.12.2018 passed u/s 143(3)/144C of the Act\npertaining to assessment year 2015-16.\n4. Brief facts of the case are that the assessee is a public limited\ncompany engaged in the business of manufacturing and trading of\nchemical, PVC Resins, PVC compounds, UPVC

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

250 of\nthe Income Tax Act, 1961 [“the Act”] arising from the assessment\norder dated 28.12.2018 passed u/s 143(3)/144C of the Act\npertaining to assessment year 2015-16.\n\n4. Brief facts of the case are that the assessee is a public limited\ncompany engaged in the business of manufacturing and trading of\nchemical, PVC Resins, PVC compounds

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

250 of\nthe Income Tax Act, 1961 [“the Act”] arising from the assessment\norder dated 28.12.2018 passed u/s 143(3)/144C of the Act\npertaining to assessment year 2015-16.\n\n4. Brief facts of the case are that the assessee is a public limited\ncompany engaged in the business of manufacturing and trading of\nchemical, PVC Resins, PVC compounds

WRIGLEY INDIA PVT. LTD.,206, OKHLA INDUSTRIAL ESTATE, PHASE-3,NEW DELHI-110020 vs. DCIT, CIRCLE 27(2), NEW DELHI

In the result, the appeal of the Assesse in ITA No

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of\nIncome Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

DCIT, CIRCLE-25(1), NEW DELHI vs. WRIGLEY INDIA P.LTD, NEW DELHI

In the result, the appeal of the Assesse in ITA No

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of\nIncome Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

WRIGLEY INDIA PRIVATE LIMITED,DELHI vs. ACIT,CIRCLE-27(2), DELHI

In the result, the appeal of the Assesse in ITA No

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of\nIncome Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

DCIT, CIRCLE- 25(1), NEW DELHI vs. WRIGLEY INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the Assesse in ITA No

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of\nIncome Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

AYATNA REALTY PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-3(2), NEW DELHI

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of Income Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

AYATNA REALTY PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-3(2), NEW DELHI

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of Income Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

GREENLAND FINANCE AND LEASING P. LTD.,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of Income Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

GREENLAND FINANCE AND LEASING P. LTD.,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the Assesse in ITA No

Bench: Shri Vikas Awasthy & Shri Manish Agarwalm/S Wrigley India Private Dcit, Limited Circle-27(2), 206, Okhla Industrial Vs. New Delhi. Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent) Joint Cit (Osd), M/S Wrigley India Private Circle-27(2), Limited, New Delhi Vs. 206, Okhla Industrial Estate, Phase Iii, New Delhi-110020 Pan-Aaacw1789P (Appellant) (Respondent)

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of Income Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6

TUPPERWARE INDIA PVT. LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 9, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Ms. Astha Chandraassessment Year: 2013-14

section 234B of the Act. That the above grounds of appeal are without prejudice to each other. 8. Ground No. 1, 2 and 3 are general and ground No. 5 is not pressed. 9. Ground No. 4, 7 and 8 relate to adjustment amounting to Rs. 14,70,72,217/- on account of AMP expenditure incurred by the assessee

JCIT, CIRCLE-27(2), NEW DELHI vs. WRIGLEY INDIA PVT. LTD., NEW DELHI

In the result, the appeal of the Assesse in ITA No

Transfer Pricing Officer ('Ld. TPO')/ Ld. Commissioner of\nIncome Tax (Appeals) ('Ld. CIT (A)') under section 92CA (3)/143(3)/ section 250(6