NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL

Appeal is partly allowed for statistical purpose

ii) of Section 10(10AA) was lastly issued,\nas taken note of hereinabove, on 31.05.2002. We\ntherefore, issue notice to the respondents limited to this\naspect.\n9. Issue notice, learned counsel for the respondents\naccepts notice. Respondents should file counter\naffidavits be filed within six weeks. Rejoinder thereto, if\nany, be filed before the next date.\"\n8.1 Recently the Central

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority.” Analyzing this, the Ld. DR argued that the body of section clearly prescribes that the “housing project” must be completed within five years from

M/S. D.K. CONSTRUCTION,BHOPAL vs. THE ACIT, 2(1), BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority.” Analyzing this, the Ld. DR argued that the body of section clearly prescribes that the “housing project” must be completed within five years from

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority.” Analyzing this, the Ld. DR argued that the body of section clearly prescribes that the “housing project” must be completed within five years from

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority.” Analyzing this, the Ld. DR argued that the body of section clearly prescribes that the “housing project” must be completed within five years from

THE ACIT (CENTRAL)-I, BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

Appeal is allowed

Bench: Ms. Suchitra R. Kamble & Shri Bhagirath Mal Biyani

ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority.” Analyzing this, the Ld. DR argued that the body of section clearly prescribes that the “housing project” must be completed within five years from

THE ACIT, -2(1), BHOPAL vs. M/S. D.K. CONSTRUCTION, BHOPAL

ii) to section 80-IB(10), the date of completion of\nproject shall be taken as 15.12.2008/24.12.2010 i.e. the date on which\ncompletion-certificate was issued by local authority. Therefore, the assessee\nwas not entitled to deduction.\n22.\nFor this issue, the assessee has filed an application alongwith\ndeclaration in Form No. 8 u/s 158A(1) for all three

RNG CONSTRUCTION CO.,INDIRA NAGAR vs. DCIT, DCIT-CPC

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshirng Construction Co. Dcit बनाम/ 14, Sector-A, Vs. Indira Nagar, Mandideep (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqfr9084B Assessee By Shri Yashwant Sharma, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 29.08.2025

ii) Disallowance of Rs. 25,25,299/- u/s 43B for non- payment of Service-tax of Rs. 25,10,511/- and Professional tax of Rs. 14,788/- by due date for filing of return u/s 139(1). Aggrieved, the assessee 2nd carried matter in first-appeal for item of disallowance of Rs. 25,25

THE ACIT, CENTRAL-2, INDORE vs. M/S. LIFE STYLE INFRATECH PVT. LTD., INDORE

Bench: Ms. Suchitra Raghunath Kamble & Shri B.M. Biyani

disallowed by AO but re-allowed by CIT(A). 13. Referring to the orders of lower-authorities, Ld. DR made following contentions: (i) The assessee did not satisfy the conditions laid down in section 80- IB(10) for allowability of deduction which is very much clear from following defaults made by assessee: (a) First condition of section 80-IB(10

VAISHALI DEVELOPERS ANDBUILDERS,BHOPAL vs. INCOME TAX OFFICER 1 (2), BHOPAL

Appeals are allowed

section 80-IB(10), the entirety of project including development\nof infrastructure must be undertaken by assessee. According to Ld. DR,\n'entire project' would mean development as a cohesive unit which includes\nthe construction of houses with development of essential amenities. In the\ncase of assessee, the buyers have first acquired ownership of plots from\nassessee through registered Sale

VAISHALI DEVELOPERS AND BUILDERS ,BHOPAL vs. INCOME TAX OFFICER -1(2), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Gupta

disallowance of the claim of the appellant of deduction u/s 80-IB(10) of the Act for Rs. 38,81,630/- for A.Y. 2007-08 and for Rs. 62,10,754/- for A.Y. 2009-10 made by the A.O. is hereby confirmed. Grounds No. 1 to 4 are dismissed.” Ld. AR informed the present status of assessee’s cases

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

25. Having applied the test mentioned above, including the criteria for determining whether the fee is commensurate and is being charged on commercial or business principles, we find that the petitioner fulfills the charitable activity test. It is apparent to us that Revenue has taken a contradictory stand as they have submitted and accepted that the petitioner carries on charitable

M/S M.P. MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

25. Having applied the test mentioned above, including the criteria for determining whether the fee is commensurate and is being charged on commercial or business principles, we find that the petitioner fulfills the charitable activity test. It is apparent to us that Revenue has taken a contradictory stand as they have submitted and accepted that the petitioner carries on charitable

M.P.MADHYAM,BHOPAL vs. THE ACIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

25. Having applied the test mentioned above, including the criteria for determining whether the fee is commensurate and is being charged on commercial or business principles, we find that the petitioner fulfills the charitable activity test. It is apparent to us that Revenue has taken a contradictory stand as they have submitted and accepted that the petitioner carries on charitable

M.P.MADHYAM,BHOPAL vs. THE DCIT EXEMPTION, BHOPAL

In the result, appeals of assessee for A

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

25. Having applied the test mentioned above, including the criteria for determining whether the fee is commensurate and is being charged on commercial or business principles, we find that the petitioner fulfills the charitable activity test. It is apparent to us that Revenue has taken a contradictory stand as they have submitted and accepted that the petitioner carries on charitable

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

ii) other by way of\naccepting a total disallowance of Rs.1,81,94,73,157/- u/s 40(a)(ia) on\naccount of non-deduction of tax at source (TDS) out of various payments\naggregating to Rs.6,06,49,10,523/- (which included disallowance of Rs.\n1,80,53,33,154/- being 30% of Rs.6

THE ADDL. CIT RANGE -1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

25 clients were creating almost 60% volume and clear clustering among the brokers was found. All the brokers through whom the assessee has traded were penalized by NMCE for their involvement in non-genuine trade and some of them were not available on the given addresses etc. In the case before the Honourable ITAT the statement of the director

THE ACIT ,CENTRAL-1, INDORE vs. M/S PRAKASH OILS LTD., DHAR

In the result, the above captioned appeals filed by the Revenue as well as the

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyani

25 clients were creating almost 60% volume and clear clustering among the brokers was found. All the brokers through whom the assessee has traded were penalized by NMCE for their involvement in non-genuine trade and some of them were not available on the given addresses etc. In the case before the Honourable ITAT the statement of the director