SMT. SHWETA AGRAWAL,INDORE vs. THE PR. CIT-2, INDORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2014-15

249 416458 nt:quity 16.01201 04.03.201 22500 441450 2 eShares cPf sunrise ln1sian 13,239 23,43,676 22,10,43 Total 1,20,00 ~ You had claimed Rs.22,10,437/- as exempt L.T.C.G. in return] income filed by you . The claim has been derived from the alleged investment in the share of M/ s Sunrise Asian Limited., which

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

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&

capital costs of the project. C:There are new restrictive conditions being added.Deduction u/s 80IA is allowable only in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructural development etc.The deduction u/s 80IA is not extended to "works contractors" . The amendment to section 80IA(4) has provided as under (inserted by Finance Act, 2009 with retrospective

JAYA JUNEJA,INDORE vs. INCOME TAX OFFICER WARD 1(4), INDORE

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

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

b) had in fact been issued and that at the stage of reopening, only prima facie material is required. Reliance was placed on the judgment of the Hon’ble Supreme Court in Raymond Woollen Mills Ltd. v. ITO (236 ITR 34) to hold that sufficiency of material cannot be examined at this stage. Ground No. 4 alleging that the order

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

b"य एवं "ादे*शक Fतर पर @व*भ"न पदD पर रहा हूँ और @व*भ"न िजLमेदाTरयां भी 6नभाता रहा हूँ । इसी "कार चुनावD के दौरान भी , चुनाव "बंधन से जुड़े हुए @व*भ"न काय: भी मेरे Bवारा देखे जाते ह- । उपरो"त जानकाTरयD पाटY के @व*भ"न काय:कता:ओं के Bवारा समय समय पर

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

249(4)(b) the assessee was required to pay an amount equal to the amount of advance tax as the same is not paid and hence appeal is not admitted and is dismissed for statistical purpose. 2.5 That the assessee being aggrieved by the “impugned order” has preferred this instant second appeal before this Tribunal and has raised following grounds

MOHAR SINGH GOUR,BHOPAL vs. ITO NFAC, DELHI

Appeal is dismissed is non payment of advance

Bench: Bhagirath Mal Biyani & Shri Paresh M Joshi

249(4)(b) the assessee was required to pay an amount equal to the amount of advance tax as the same is not paid and hence appeal is not admitted and is dismissed for statistical purpose. 2.5 That the assessee being aggrieved by the “impugned order” has preferred this instant second appeal before this Tribunal and has raised following grounds

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that "fees for technical services" shall have the same meaning as contained in Explanation 2 to clause (vii) of Section 9(1) of the Act. Right from 1979 various judgments of the High Courts

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194J read with clause (b) of the Explanation to Section 194J of the Income Tax Act, 1961, [`Act', for short] which, inter alia, states that "fees for technical services" shall have the same meaning as contained in Explanation 2 to clause (vii) of Section 9(1) of the Act. Right from 1979 various judgments of the High Courts