SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

In the result appeal of the assessee is allowed for statistical purpose

depreciation expenses of Rs.11,97,909/- claimed in the Profit and Loss account under section 38(2) of the Income-Tax Act, 1961 in view of leakage and personal utilization of vehicle without properly appreciating the facts of the case and submissions made before him\n\n6. That on the facts and in the circumstances of the case

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

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

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 KALINDI PLACE ,BHOPSL vs. ACIT CPC ,BANGLORE, BANGLORE

Bench: Shri Kul Bharatassessment Year: 2011-12

depreciation is debatable claim, it cannot be made the subject matter of prima- facie adjustment. (Ground no .4) 3 Facts: 3.1 That the CIT(A) has erred in law not entertaining the Appeal u/s 249(2) without affording any opportunity of hearing for delay condoned when the appellant was prevented by sufficient cause that CPC has specifically stated that

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

3. Celestial Labs Ltd. 58.35 4. Datamatics Ltd. 7.27 5. E-Zest Solutions Ltd 36.12 6. Flextronics Software Systems Ltd.(Seg) 25.31 7. Geometric Ltd. (Seg) 10.71 8. Helios & Matheson Information Technologies Ltd. 40.35 9. I-Gate Global Solutions Ltd. 7.49 10. Infosys Technologies Ltd. 40.30 11. Ishir Infotech Ltd. 30.12 12. KALS Information Systems

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

249 ITR 307/117 Taxman 368, which was a case where cutting and polishing of diamonds was held as not amounting to manufacture for the purposes of deduction under Section 80-I of the Income Tax Act, 1961. However, the facts of that case are different from the facts of the present case and from the processes employed in the present

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

3, challenging the reopening of assessment and alleging non-compliance with the procedure under section 148A, were dismissed by holding that notice under section 148A(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

MAHESH KHANDELWAL,INDORE vs. ADDL JCIT (A) -1 JAIPUR, JAIPUR

Appeal is allowed

249(2), there was no delay in filing first-appeal. Ld. AR submitted\nthat the assessee filed an affidavit dated 11.01.2024 duly stamped,\nnotarized and witnessed, to CIT(A) and in Para 3 of same, a solemnized\naverment was made that the impugned intimation was received through\nonline mode on 04.04.2023 and prior to this date, the same not received

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 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

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&

3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 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 4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

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&

3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 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 4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

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&

3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 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 4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

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&

3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 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 4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra

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&

3 DBL Mundi Sanawad Tollways Ltd M/s DBL:999900 (1000000 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 4 DBL Silwani Sultanganj Tollways M/s DBL:999900 (1000000 shares) Dilip Suryavanshi:30 Seema Suryavanshi:30 Devendra