FRESENIUS KABI ONCOLOGY LTD,NEW DELHI vs. ITO, WARD-9(3), NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

5. That the DRP erred on facts and in law in enhancing the income of the Appellant by disallowing expenses amounting to Rs. 16,48,00,000 charged to the profit & loss account by the assessee on account of exceptional scrapping of inventory. 5.1 That the DRP erred on facts and in law in failing to appreciate that the expense

ARIBA INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

144C(13). 2. That on the facts and circumstances of the case and in law, the AO has erred in assessing the total income of the Appellant at IN 3,72,72,181 by making an Ariba India Pvt.Ltd. vs. ACIT addition amounting to INR 2,45,25,401 as against the returned income amounting

DEFSYS SOLUTIONS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-15, NEW DELHI

In the result the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms Astha Chandra

5. That on facts and circumstances of the case and in law, the Ld. AO has erred in making disallowance of Rs. 7,42,970/- u/s 36(1)(va) r.w.s 2(24)(x) of the Act. 5.1 That the Ld. AO has erred in appreciating the fact that at the time of filing of return the decisions

L.S CABLE INDIA PVT LTD ,REWARI vs. DCIT, CIRCLE13(1), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2018-19] L S Cable India Pvt.Ltd., Vs Dcit, Plot No.28-31, Sector-5, Cirlce-13(1), Phase-Ii, Hsiidc Gc Bawal, New Delhi Rewari, Haryana-23501. Pan-Aabcl3621Q Appellant Respondent Appellant By Shri Gaurav Garg, Ca Respondent By Shri S.K.Jhadav, Cit Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 29.05.2025

disallowance/ additions and in initiating penalty proceedings under section 271(1)(c) of the Act. The Appellant craves leave to add, alter, modify or delete such other objections before or during the course of hearing before the Hon'ble Income Tax Appellate Tribunal (ITAT'), so as to enable the Hon'ble ITAT to decide on the grounds raised

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

144C, making addition of Rs.4,70,99,145, which included transfer pricing adjustment of Rs.1,91,52,594 and disallowance of deduction under section 10B of the Act of Rs.2,79,46,551.  Objections were filed by the Petitioner against the DAO before the DRP, which issued directions dated 24.12.2014 under section 144(5

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

144C, making addition of Rs.4,70,99,145, which included transfer pricing adjustment of Rs.1,91,52,594 and disallowance of deduction under section 10B of the Act of Rs.2,79,46,551.  Objections were filed by the Petitioner against the DAO before the DRP, which issued directions dated 24.12.2014 under section 144(5

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

144C, making addition of Rs.4,70,99,145, which included transfer pricing adjustment of Rs.1,91,52,594 and disallowance of deduction under section 10B of the Act of Rs.2,79,46,551.  Objections were filed by the Petitioner against the DAO before the DRP, which issued directions dated 24.12.2014 under section 144(5