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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

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&

120 agreement days (One hundred and twenty) days after the termination, and it shall have the obligation to repair and rectify, at its own cost, all defects and deficiencies observed by the Independent Engineer in the Project Highway during the aforesaid period. …” 12 Escrow 31.1.1 The concessionaire shall, prior Article 31 at 170 Account to the appointed date, open

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5(2)(b

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

TDS under section 195. 13. We notice that to give effect to the order of this Tribunal dated 24.12.2014 proceedings were initiated by ITO (IT&TP), Bhopal in the case of the appellant. As per para 58 of the ITAT's order, it was held by the ITAT that the scope of Section 5(2)(b

M/S. ARIHANT CHERITABLE TRUST,INDORE vs. THE ITO (TDS)-1, INDORE

In the result, we find no force in the ground of the Revenue, hence dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

4 29,120 596 2,912 2,316 608 2,924 Total 87,360 6,948 2,073 9,021 1.3] The appellant entered into a contract with M/s Hoswin Incinerator Private Limited for collection and disposal of waste and M/s Hoswin Incinerator Private Limited did not provide any technical services to the appellant which was liable for deduction

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

section 195 of the Act on payments towards mandatory training for pilots, to CAE simuflite Inc., USA (CAE)- Rs.61,80,162/-. Ld. counsel for the assessee vehemently argued that the authorities below were not justified in making the addition and sustaining the same in respect of payments made towards mandatory training for pilots. Ld. counsel further reiterated the submissions

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

section 195 of the Act on payments towards mandatory training for pilots, to CAE simuflite Inc., USA (CAE)- Rs.61,80,162/-. Ld. counsel for the assessee vehemently argued that the authorities below were not justified in making the addition and sustaining the same in respect of payments made towards mandatory training for pilots. Ld. counsel further reiterated the submissions

SARTHAK REAL BUILT PVT. LTD.,INDORE vs. DCIT (CPC TDS), , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT P LTD,INDORE vs. DCIT CPC TDS , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic

SARTHAK REAL BUILT PVT LTD,INDORE vs. DCIT,CPC CELL,TDS, , GHAZIABAD

In the result, appeals of assessee in ITA Nos

Bench: Shri Kul Bharat & Shri Manish Borad

4 2013-14 Q4 26Q 15-05-13 12-09-13 11-11-13 120 24,000/- 5 2014-15 Q2 24Q 15-10-13 24-03-15 27-03-15 525 1,05,000/- ITANos. 640 to 647/Ind/2018 & ITANo.665 to 673/Ind/2018 Sarthak Real Built P. Ltd. & Sarthak Organic