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

Appeals are allowed

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

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

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

Appeals are allowed

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

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

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)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

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)

Depreciation Espana SA Vs. ACIT(IT)/DCIT(IT), Bangalore, IT(TA) No. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 order dated 10.08.2023 and the ITAT has categorically held that roaming charges are neither FTS or Royalty. The relevant paras of the order are extracted below: “3. Aggrieved by the final assessment orders passed by the Ld.AO for the years under consideration, assessee filed appeal

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

depreciation under section 32 (1) (iia) of Rs.1, 20, 20, 000/-is made by the AO was confirmed. 23. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that electricity is produced and, commercially tradeable and therefore it was ‘article or thing’ within the meaning of section

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

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

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

2. The facts giving rise to the present appeal are that the assessee is doing business of lodging and boarding. The assessee claimed unabsorbed depreciation Rs.8,06,960/- of earlier year from net profit of Rs.7,10,236/- and declared the income nil as shown in audit report. The deference amount of Rs.96,730/- unabsorbed depreciation of was carried forward

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

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

2,88,28,306/- incurred by assessee towards civil and tiling expenditure treated by AO as capital expenditure. 28. Ld. AR for assessee has submitted on Page No. 44 and 45 of his Written-Submission and also pleaded the same during hearing before us that during the year, the assessee incurred expenses towards civil and tiling on improvement of structures

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

Depreciation on Car be held to be bad and unjustified and be deleted. Ground.5. That the disallowance of Rs.31,095/- out of Tanker Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.6. That the disallowance of Rs.27,510/- out of Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.7 That the disallowance

MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

Depreciation on Car be held to be bad and unjustified and be deleted. Ground.5. That the disallowance of Rs.31,095/- out of Tanker Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.6. That the disallowance of Rs.27,510/- out of Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.7 That the disallowance

THE ACIT-3(1), INDORE vs. M/S. NMI INDUSTRIES PVT. LTD., INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

depreciation directed the Assessing Officer to verify the claim and allow it as per rules. 4. Now aggrieved both the assessee and Revenue is in appeal before the Tribunal. 5. We will first take I.T.A. No.453/Ind/2016 of the assessee raising following grounds; 1. That the learned CIT appeals erred in law and the facts of the case confirmed the disallowance

M/S NMI INDUSTRIES PVT. LTD.,INDORE vs. THE ITO-4(1), INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year 2010-11 M/S. Nmi Industries Pvt. Ito-4(1) Ltd, Vs. Indore 314 Bhagirathpura, Indore (Appellant) (Respondent ) Pan No.Aabcn9571B Assessment Year 2010-2011

depreciation directed the Assessing Officer to verify the claim and allow it as per rules. 4. Now aggrieved both the assessee and Revenue is in appeal before the Tribunal. 5. We will first take I.T.A. No.453/Ind/2016 of the assessee raising following grounds; 1. That the learned CIT appeals erred in law and the facts of the case confirmed the disallowance

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&

2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi

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&

2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi

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&

2 DBL Sitamau-Suwasara Tollways Ltd M/s DBL:7749900 (7750000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra Jain as nominee of DBL :20 M/s Dilip Mass Comm:10 M/s High Fly Airlines nominee of DBL:10 M/s Suryavanshi Minerals Pvt Ltd :10 3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi