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

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

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

TDS at the time of Registry in the name of M/s Daksha Homes P. Ltd only. The same is claimed by M/s Daksha Homes P. Ltd in its Income Tax Return. Thus, on the excess amount of Rs. 32,55,000/- [ Rs. 1,30,20,000 - Rs. 97,65,000] , M/s Daksha Homes P. Ltd was liable to pay Income

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

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

186 of the paper book. We find that the assessee owned agricultural lands costing Rs. 5,64,74,791/- as on 01-04- 2009 and Rs. 5,81,65,931/- as on 31-03-2010 as is evident from the audited final accounts of the assessee filed on Page No. 9 of the paper book. We also find that

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

section 263( I) of I.T. Act which is reproduced here below may also be kept in mind for guidance by the AO while passing the fresh assessment order pursuant to this order u/s 263. 5. Ld. Counsel for the assessee referred to the following written 7 ITANo.742/Ind/2018 submissions and various judgments and decisions contending that necessary enquiry was conducted

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

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

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/APL/S/250/2024- 25/1071072719(1) dated 10.12.2024 passed by the Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the "Impugned order”. The relevant Assessment Year

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

186-187 ---do--- downloaded from the site of ROC e. M/s SPANDGLE DEALTRADE PVT LIMITED [ Loan of Rs 50,00,000/-] S.No Particulars Page no Reference in the assessment order 1.1 Confirmation of unsecured loan 188 Inner Page No 11 of the assessment order 1.2 Advice of bank regarding transfer of amount to the 189-190 ---do--- bank account

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

186-187 ---do--- downloaded from the site of ROC e. M/s SPANDGLE DEALTRADE PVT LIMITED [ Loan of Rs 50,00,000/-] S.No Particulars Page no Reference in the assessment order 1.1 Confirmation of unsecured loan 188 Inner Page No 11 of the assessment order 1.2 Advice of bank regarding transfer of amount to the 189-190 ---do--- bank account

M/S LIFE CARE INTERNATIONAL,INDORE vs. JCIT-3, INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

186-187 ---do--- downloaded from the site of ROC e. M/s SPANDGLE DEALTRADE PVT LIMITED [ Loan of Rs 50,00,000/-] S.No Particulars Page no Reference in the assessment order 1.1 Confirmation of unsecured loan 188 Inner Page No 11 of the assessment order 1.2 Advice of bank regarding transfer of amount to the 189-190 ---do--- bank account

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

TDS Officer relied on the decision of Bharti Cellular Ltd by Hon’ble Delhi High Court [2008] 175 Taxman 573 (Del) which deals with the requirement of human element in providing services so as to give them the color of technical services as envisaged in section 9(1)(vii) of the Act. Hon’ble Supreme Court in its decision

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

TDS Officer relied on the decision of Bharti Cellular Ltd by Hon’ble Delhi High Court [2008] 175 Taxman 573 (Del) which deals with the requirement of human element in providing services so as to give them the color of technical services as envisaged in section 9(1)(vii) of the Act. Hon’ble Supreme Court in its decision

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

TDS deposited was duly filed (page 115-116 of the paper book). It was categorically informed to the AO that details are enclosed at pg no. 750-764 of the said reply and copy of form 26AS is enclosed. ( bottom of page 115 reverse side of paper book). [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] xvi. Details of all additions

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default

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&

186-187 for breach of concessionaire internal agreement Subject to the provisions of clause page 112- 35.6, in the event of the concessionaire 113 of the being in material default or breach of agreement this agreement, it shall pay to MPRDC by way of compensation, all direct cost suffered or incurred by MPRDC as a consequence of such material default