Firestone Industrial Products INC Vs ACIT
.... f India in the case of Vodafone International Holdings BV. Vs. UOI & Anr. 2012 (1) TMI 52, dated 20.1.2012 could not be disputed. 3.1 We consider it appropriate to reproduce the relevant extract of the Judgement of the Hon’ble Supreme Court of India in the case of Vodafone International ...
Income Tax Appellate Tribunal (Delhi D Bench)
Ajay Enterprises Pvt. Ltd. Vs DCIT
.... TDS has also been deducted in future as and when the actual work has been undertaken by the respective parties. All such details have already been filed before your honour vide our earlier submissions. It has also been explained as to why the provisions of TDS were not applicable and such metho ...
Income Tax Appellate Tribunal (Delhi A Bench)
ACIT Vs Usha Breco Ltd
.... on the remand report, though having having co- terminus power the the A.O.. as per the principle laid by the Delhi High Court in the case of Janamspark Advertising." 7. "The appellant craves, leave or reserving the right to amend, modify, alter, add or forego any ground(s) of appe ...
Income Tax Appellate Tribunal (Delhi H Bench)
ACIT Vs Aqua Electronic & Solutions P. Ltd.,
.... ppellant therein. From the Schedules forming part of the balance sheet as on 31/03/2010, it is observed that the issued, subscribed and paid-up capital is Rs.2,51,54,000/- (Schedule - 1) and the share premium disclosed under Reserves & Surplus is Rs.122,76,46,000/- (Schedule - 2). Also, the ...
Income Tax Appellate Tribunal (Delhi A Bench)
ACIT Vs Knowledge Infrastructure Systems Pvt. Ltd.
.... 305430 18356282 Monday, June 30,2014 181 151.00 974306.2 3. Monday, March 31, 2014 9070872 545157593 Tuesday, July 15, 20 ...
Income Tax Appellate Tribunal (Delhi I Bench)
Bigway Marketing Private Limited Vs ACIT
.... ing Officer had fallen in error to hold that these legal and professional expenses have been solely undertaken to solicit help for acquiring capital assets and to treat it as capital expenditure. The reliance placed by learned AR on the judgment of Hon'ble Punjab and Haryana High Court in the cas ...
Income Tax Appellate Tribunal (Delhi C Bench)
M/S. IHHR Hospitality Pvt. Ltd. Vs Addl. CIT
.... ind that expenses Rs. 4,530.21 lakhs on account of "Project Pending Capitalization", the assessee company has capitalized expenses, including cost of land amounting to Rs.3,819.07 lakhs and only expenses amounting to Rs. 771.40 , which were in the nature of consultancy fees, contractor ...
Income Tax Appellate Tribunal (Delhi C Bench)
Nisha Goel Vs Income Tax Officer
.... assessee was selected for limited scrutiny as is evident from the assessment order as well as the screenshot placed by the assessee at page 4 of the Paper Book. The screenshot of the IT portal suggest that the assessment was taken up for limited scrutiny and the reason for scrutiny selection is s ...
Income Tax Appellate Tribunal (Delhi E Bench)
ACIT Vs Jindal Poly Films Ltd
.... mstances of the case, we are of the view that the assessee is entitled to raise the issue of deduction of subsidy before the first appellate authority also because there cannot be any estoppels against the assessee, if an income is not taxable under the Income-Tax Act, 1961 rather than the same ...
Income Tax Appellate Tribunal (Delhi H Bench)
Mckinsey Knowledge Centre India Pvt. Ltd. Vs DCIT
.... nding receivables has to be deleted where the Appellant has already factored the impact of receivables by undertaking working capital adjusted margins of comparables for comparability purposes and no further adjustment on basis of outstanding receivables should be made. • TCI -GO Vacation I ...
Income Tax Appellate Tribunal (Delhi I Bench)
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