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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R

4. Ld. Counsel for the assesse vehemently argued referring to following written submissions given for the grounds raised in these appeals; “That the assessment order under section 143(3) of the Income Tax Act of the assessee company was completed for the assessment year 2012-13 on 30.03.2015 determining total loss at Rs.24010830/-. That thereafter proceedings under section

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

45).\n3. In the case of a business undertaking, held under trust, its\n\"income\" will be the income as shown in the accounts of the\nundertaking. Under section 11(4), any income of the business\nundertaking determined by the ITO, in accordance with the\nprovisions of the Act, which is in excess of the income as shown

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

45,690/- The appellant had revised the deduction u/s 80-IA of the Act to Rs. 17,91,52,742/- in computation of income u/s 153A of the Act. The appellant was confronted with the facts in respect of deduction claimed u/s 80-IA on account of income from other sources, which was not available for the deduction under section

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

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. 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

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

depreciation, in such manner as may be prescribed. (k) “Income-tax Act” means the Income-tax Act, 1961; (l) “last date” means such date as may be notified by the Central Government in the Official Gazette; (m) “prescribed” means prescribed by rules made under this Act; (n) “specified date” means the 31st day of January, 2020; (o) “tax arrear” means

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

depreciation. He has also referred to the regulations in para 6.1.1 and submitted that the charges collected from the customers are required to be kept in a separate account and are used only for augmenting existing distribution/ EHT system or creating new distribution system. Therefore, these charges cannot be utilized other than the purpose providing in the regulations