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 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

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

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&

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

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

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

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

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

186 : (1979) 120 ITR 921 (SC) and Securities & Exchange Board of India vs. Ajay Agarwal AIR 2010 sc 3466 distinguished. There is yet another reason for coming to the aforesaid conclusion. Take a scenario where an assessee following the project completion method of accounting, has completed the housing project approved by the local authority complying with all the conditions

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

186 : (1979) 120 ITR 921 (SC) and Securities & Exchange Board of India vs. Ajay Agarwal AIR 2010 sc 3466 distinguished. There is yet another reason for coming to the aforesaid conclusion. Take a scenario where an assessee following the project completion method of accounting, has completed the housing project approved by the local authority complying with all the conditions

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

186 He has relied upon the orders of the authorities below. 8. We have considered the rival submission as well as relevant material on record. It is evident from the record that one Shri Esam Singh Morya has filed a suit against seller of the land as well as of the assesse in the court of Additional District Judge, Bhopal

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

186 He has relied upon the orders of the authorities below. 8. We have considered the rival submission as well as relevant material on record. It is evident from the record that one Shri Esam Singh Morya has filed a suit against seller of the land as well as of the assesse in the court of Additional District Judge, Bhopal