M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

transfer pricing documentation and economic analysis has passed an order dated 30.10.2018 under Section 92CA(3) of the Act determining the "Arm's Length Price" difference of Rs. 41,57,14,9471- in respect of royalty payment of its AE and Rs. 39,63,921/- in respect of international transactions relating to trading activities of the assessee. Thus, total upward

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

depreciation between the assessee and the comparable companies. 10. The Ld. DR submitted that the Assessing Officer as well as the Transfer Pricing

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

depreciation between the assessee and the comparable companies. 10. The Ld. DR submitted that the Assessing Officer as well as the Transfer Pricing

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

depreciation between the assessee and the comparable companies. 10. The Ld. DR submitted that the Assessing Officer as well as the Transfer Pricing

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

price of the shares on which these were sold by the assessee was duly verifiable. Hence, the assessing officer was rightly accepted the long term capital gain as shown by the aseessee 4.1 That in the present case in hand, the assessing ·officer had make exhaustive inquiry and collect all the documents from the assessee and also recorded her statement

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

In the result, the appeal of the revenue and CO of assessee are dismissed

transferred to Smifs Securities Ltd. under a scheme of amalgamation. And, the excess consideration paid by the Assessee therein over the value of net assets of YSN Shares and Securities (P.) Ltd. acquired by the Assessee, was accounted as goodwill.\nTherefore, in the case of Smifs (supra) before the Hon'ble Supreme Court, goodwill arose on difference between the cost

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

transferred to his account through normal banking channel. Thus the view taken by the CIT(A) on appreciation of the facts is a possible view.” 7.4 The appellant had received commission / brokerage from three parties and also submitted the copy of the said Page 5 of 17 Shri Rajeev Ajmera ITA No.51/Ind/2018& CO.No.23/Ind/2018 Assessment year 2010-11 transaction during

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM, RATLAM vs. SHRI SURESH CHAND JAIN, JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

transfer of liabilities, plying of trucks by the appellant, declaration of income there from by the appellant and acceptance of the same by the Department are not disputed then appellant is treated as legal owner of the vehicles and claim of depreciation is to be allowed. The provisions of s. 22(1) of Motor Vehicles Act do not prevent

ASSISTANT COMMISSIONER OF INCOME TAX, RATLAM vs. SHRI SURESH CHAND JAIN, MEGHNAGAR DIST. JHABUA

In the result, the appeal filed by the revenue for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani & Acit 5(1) Shri Suresh Chand Jain Indore 99, Thandla Road, Vs. Meghnagar,Jhabua (Appellant / Revenue) (Respondent/ Assessee) Pan:Aezpj 2697F Revenue By Shri P.K. Mishra, Cit-Dr Respondent By None Date Of Hearing 09.08.2023 Date Of Pronouncement 12 .09.2023

transfer of liabilities, plying of trucks by the appellant, declaration of income there from by the appellant and acceptance of the same by the Department are not disputed then appellant is treated as legal owner of the vehicles and claim of depreciation is to be allowed. The provisions of s. 22(1) of Motor Vehicles Act do not prevent

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

transfer at a general body meeting of the Company; Reserves and surplus, by whatever name called, even if the resulting figure is negative, other than those set apart towards depreciation; any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount

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

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

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

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

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

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

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