ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

section. The appellant has made claim of deduction u/s 80IB(10) wherein, the permission certificate and completion certificate from the local authority have been obtained within cutoff date which is the most basis requirement to claim deduction u/s 80IB(10). 16. We have considered rival contentions and gone through the material available on record. We find that the Revenue could

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

section. The appellant has made claim of deduction u/s 80IB(10) wherein, the permission certificate and completion certificate from the local authority have been obtained within cutoff date which is the most basis requirement to claim deduction u/s 80IB(10). 16. We have considered rival contentions and gone through the material available on record. We find that the Revenue could

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT, BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

34. In view of the aforesaid discussion, we allow the present writ petition and issue writ of certiorari quashing the order dated 17 th November, 2008 and mandamus is issued directing the respondents to grant approval under Section 10(23C)(iv) of the Act and the same shall be issued within six weeks from the date copy of this order

M/S MADHYA PRADESH MADHYAM,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee i

Bench: Shri Kul Bharat & Shri Manish Borad

34. In view of the aforesaid discussion, we allow the present writ petition and issue writ of certiorari quashing the order dated 17 th November, 2008 and mandamus is issued directing the respondents to grant approval under Section 10(23C)(iv) of the Act and the same shall be issued within six weeks from the date copy of this order

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements/returns in the present set of appeals for the period prior to 1-6-2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

34. Accordingly, we hold that the amendment to section 200A(1) of the Act is procedural in nature and in view thereof, the Assessing Officer while processing the TDS statements/returns in the present set of appeals for the period prior to 1-6-2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

10 of the order as under:- “A perusal of judgment clearly shows that generation of electricity is akin to manufacturing of a new product. In the instant case, electricity which may not be seen with the eyes, however, its effect can be seen and felt. M/s. Sanwaria Agroil Ltd. / I.T.A. No. 620/Ind/2013 /A.Y.:07-08 Page 27 of 34

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

34,208/- as profit made by Husk Hauskeller & Siegmann, Germany. (ii) The lower authorities have wrongly held for grossing up of the amount of TDS u/s 195A. Page 8 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys.2014-15 to 2016-17 Additional Issues: Vide application dated 26.11.2019, the assessee has also raised

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

34,208/- as profit made by Husk Hauskeller & Siegmann, Germany. (ii) The lower authorities have wrongly held for grossing up of the amount of TDS u/s 195A. Page 8 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys.2014-15 to 2016-17 Additional Issues: Vide application dated 26.11.2019, the assessee has also raised

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

34,208/- as profit made by Husk Hauskeller & Siegmann, Germany. (ii) The lower authorities have wrongly held for grossing up of the amount of TDS u/s 195A. Page 8 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal, ITA Nos.550 to 552/Ind/2018 - A.Ys.2014-15 to 2016-17 Additional Issues: Vide application dated 26.11.2019, the assessee has also raised

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section

M/S. STAR DELTA TRANSFORMERS LTD.,BHOPAL vs. THE ITO ( TDS) -2, BHOPAL

The appeals are allowed

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

TDS) does not arise in the present case as there is no income per se and taxability of income per se in the present scenario. The Ld. A.R. relied upon the notifications issued under the Income Tax Act, 1961 wherein both these institutes have been approved by the Central Government for the purpose of Clause 2 of sub-Section