M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

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

173 taxmann.com 503 (Telangana HC): “3. This appeal under Section 260A of the Income Tax Act, 1961 (for short the 'Act') has been filed against order dated 13.03.2024, passed by the Income Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad (for short 'the Tribunal'). 4. The subject matter of the appeal pertains to the assessment year 2019- 2020. Page

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

section 5(2)(b) r.w.r.t. 9(1) of the Act in place of DTAA provisions and secondly the Ld. Assessing Officer erred in holding that the non-resident were having a Permanent Establishment in India without bringing any thing on record to establish that dependent Abench PE existed in light of the Article 5 & 6 of DTAA. 7. Ld. Counsel

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

section 5(2)(b) r.w.r.t. 9(1) of the Act in place of DTAA provisions and secondly the Ld. Assessing Officer erred in holding that the non-resident were having a Permanent Establishment in India without bringing any thing on record to establish that dependent Abench PE existed in light of the Article 5 & 6 of DTAA. 7. Ld. Counsel

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

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&

173 M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others during period internal Concession The Concessionaire shall effect and page 99 of period maintain at its own cost, during the the construction period and Operation agreement period, such insurances for the maximum sums as may be required under the Financing Agreements and applicable laws, and such insurance as may be necessary

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE vs. SHRI RITESH JAIN, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & It(Ss)Ano.14/Ind/2022 (Assesssment Year 2011-12

173 (SC) Principal Commissioner of Income Tax v. Himachal Fibers Ltd.; Hon'ble Delhi High Court in the case of Oriental International Company Pvt. Ltd 401 ITR 83 which decisions are relied in decisions mentioned above in arguments of Ld AR. We thus reverse the finding of Ld AO as confirmed by Ld CIT(A) in this regard. On basis

KAILASHCHANDRA KHANDELWAL,SENDHWA vs. PR. CIT -2, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

TDS or depositing the tax with Government. [PB 146] 2 15 Confirmations of all Confirmations along with copy of unsecured loans ledger accounts were submitted. taken. [PB 83-116, 146] Confirmations for the large squared up loans in the specified format. [PB 142] 3 16 Details of interest Details of the interest earned earned on the loans were submitted along

NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

1 of 2\nsubmitting requests, claiming the rebate under Section 89 of the Act, as per ITAT Chandigarh\nBench order. In order that the AOs concerned do not reject such requests, it is requested that\ncommon instructions be issued to process such requests based on the order of ITAT\nChandigarh Bench and to refund the excess TDS recovered from these

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing