BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS return/statement before 1-6-\n2015 i.e. insertion of caluse (c) to section 200A have also been\nexamined by various High Courts and have upheld the\nchargeability of fee u/s 234E and the assessee's appeal have\nbeen dismissed. In particular, the decisions of Hon'ble Gujarat\nHigh Court, Madras High Court & Rajasthan High Court may\nkindly be referred

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

115 BBC of the Act and denied exemption to the assessee u/s 11 of 1961 Act and taxed the same u/e 115BBC of 1961 Act. II 16 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Aggrieved by the assessment order dated 22-03-2013 passed by the DDIT (Exemption)-l(l) i.e. the AO, the assessee carried the matter in appeal before

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

115 BBC of the Act and denied exemption to the assessee u/s 11 of 1961 Act and taxed the same u/e 115BBC of 1961 Act. II 16 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 Aggrieved by the assessment order dated 22-03-2013 passed by the DDIT (Exemption)-l(l) i.e. the AO, the assessee carried the matter in appeal before

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

115 taxmann.com 340 (c) Hon’ble Kerala High Court in CIT Vs. Merchem Ltd. (2015) 378 ITR 443 The Ld. DR further submitted that the Finance Act, 2021 has also inserted Explanation 2 to Section 36(1)(va) and Explanation 5 to Section 43B as under: A.Y. 2017-18 Page 8 of 14 Section 36(1)(va): “Explanation

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE ACIT,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

TDS, obtaining of PAN of the Payee- transporter alone is sufficient and no further confirmation letters were required. It was also held that sections 194C(6) of the Act and Section 194C(7) of the Act are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C

THE ACIT, 4(1), INDORE vs. SHRI SANJAY LUNAWAT, INDORE

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradvirtual Hearing Assessment Year 2010-11

115 (Madras)(Mag.) 16. In view of the above discussion in the light of the judicial pronouncements (supra), we are of the view that the addition of Rs. 1,59,30,060/- as made by the Assessing Officer on account of unsecured loans received during the year by invoking the provisions of section 68 of the Income

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

TDS on such expenses and has failed to do so ? b) Without prejudice to the above, additional evidence was admitted without giving adequate opportunity to the AO ? c) Without prejudice to the above, there is non-compliance of section 194C(7) of the Income-tax Act by the assessee since the assessee failed to furnish, to the prescribed income

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

TDS certificate tax at source was deducted u/s. 194C being applicable to a contractor cannot be the reason for treating a genuine developer as a contractor. The same cannot detract the assessee from the position of being a developer; nor should it debar the assessee from claiming deduction under section 80- IA(4). Therefore, the assessee, who is only engaged