DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

house of Mr. Pradeep Raghuvanshi by the appellate authorities and the taxation of such seized amount may have been taken in the hands of the concerned in the proceedings carried out for financial year 2012-13 (A.Y. 2013-14) in due course but certainly it cannot affect the assessment proceedings of financial year 2011-12 i.e. assessment year

SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

Bench: Shri C. M. Garg & Shri O.P. Meena

C. M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं /.I.T.A. No. 834/Ind/2016 "नधा"रण वष" / Assessment Year: 2007-08 Shri Narayandas Tolani, vs. ITO, Prop. Of M/s. Jaichand 3(1), Nanakram, Bhopal 280, One Tree Hills, Bairagarh, Bhopal अपीलाथ" / अपीलाथ" /Appellant अपीलाथ" / अपीलाथ" / ""यथ" / ""यथ" /Respondent ""यथ" / ""यथ" / "था.ले.सं./PAN: ABTPT6860F अपीलाथ

DCIT (CENTRAL), BHOPAL vs. SHAILENDRA SHARMA, BHOPAL

In the result the appeals of the assessee for the Assessment

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

property already took place on 07.01.2011. The seized document is entirely silent about the 9 IT(SS) No.30 & 31/Ind/2023 ITA (SS) No.305/Ind/2023 Shailendra Sharma transaction whether it is a payment or receipt. The addition made by the A.O in respect of other notings in the seized document has been deleted by the CIT(A) in para No. 3.6.2 as under

THE DCIT, 1(1), BHOPAL vs. SMT. SUDESH CHAWLA, BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

1,01,216 Malviya Traders 3,200 Fabrication Work 2,789 Om Plywood 4,639 Cermic World 20,000 Pratap Plywood 23,635 Rashi Insulation 7,783 MP Traders 10,000 Mahaveer Plywood 10,000 Ageco Cables 414 Vidya Corrugator 5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2

LATE SMT. SUDESH CHAWLA L/H SHRI PREM CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

1,01,216 Malviya Traders 3,200 Fabrication Work 2,789 Om Plywood 4,639 Cermic World 20,000 Pratap Plywood 23,635 Rashi Insulation 7,783 MP Traders 10,000 Mahaveer Plywood 10,000 Ageco Cables 414 Vidya Corrugator 5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2

SMT. SARITA CHAWLA,BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result appeal of the assessee for Assessment Years

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradit(Ss)A Nos. 158 To 163/Ind/2015 Assessment Years 2000-01 To 2005-06 & Assessment Year-2006-07

1,01,216 Malviya Traders 3,200 Fabrication Work 2,789 Om Plywood 4,639 Cermic World 20,000 Pratap Plywood 23,635 Rashi Insulation 7,783 MP Traders 10,000 Mahaveer Plywood 10,000 Ageco Cables 414 Vidya Corrugator 5,303 Shri Metal Containor 60,000 Total Rs.12,50,843 43. Apart from the above Rs.2

SMT SADHNA VOHRA,BHOPAL vs. ITO 1(3), BHOPAL

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharatassessment Year: 2010-11

149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society and establishment of institutions, programmers

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

c) of the I..T. Act are initiated separately. 11. Per contra ld. Counsel for the assessee vehemently argued referring to the following written submissions:- Mayank Welfare society ITANos.232 & 776/Ind/2018/17 The facts of the case are that the appellant is a society which was established on 04.12.1996 basically for development of downtrodden/poor people of society and establishment of institutions, programmers

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

Section 92C(3) of the Act, read with the Rules. It would, among other aspects, refer to the method adopted and whether reliability and authenticity of the arm's length determination is affected or corrupted. 83. We now proceed to examine the TNM Method, whether there is prohibition in applying this method on entity to entity basis

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

149,760 Amount Paid for Hydro GmbH, ep Kraxner in weiz need based onsite Austria job-work support. Covered by Exclusion clause in 3.2 of the agreement relating to General technical assistance by active participation in establishing marking, design, Production, assembly, quality control, testing, application, installation, commissioning and servicing. 12 ANDRITZ Mandide Cooler, bearing , 619,008 Paid for engineering Hydro

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

149,760 Amount Paid for Hydro GmbH, ep Kraxner in weiz need based onsite Austria job-work support. Covered by Exclusion clause in 3.2 of the agreement relating to General technical assistance by active participation in establishing marking, design, Production, assembly, quality control, testing, application, installation, commissioning and servicing. 12 ANDRITZ Mandide Cooler, bearing , 619,008 Paid for engineering Hydro

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

149,760 Amount Paid for Hydro GmbH, ep Kraxner in weiz need based onsite Austria job-work support. Covered by Exclusion clause in 3.2 of the agreement relating to General technical assistance by active participation in establishing marking, design, Production, assembly, quality control, testing, application, installation, commissioning and servicing. 12 ANDRITZ Mandide Cooler, bearing , 619,008 Paid for engineering Hydro

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

Bench: Shri D.T. Garasia & Shri O.P. Meena

149,760 Amount Paid for Hydro GmbH, ep Kraxner in weiz need based onsite Austria job-work support. Covered by Exclusion clause in 3.2 of the agreement relating to General technical assistance by active participation in establishing marking, design, Production, assembly, quality control, testing, application, installation, commissioning and servicing. 12 ANDRITZ Mandide Cooler, bearing , 619,008 Paid for engineering Hydro

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

C) (D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh 420 77- Panwar 463 78 2 Seema and 1725 1,82,500 45 60,375 1,22,125 70.80 228 Piyush Zalaya 1000 3 Rajeev

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

C) (D) (E) (F) (G) (H) = (E-G) (I) =(G/D) (J) 1 Meeta 421 8200 40,40,000 44, 2,87,000 13,94,000 170 228 Rajesh 420 77- Panwar 463 78 2 Seema and 1725 1,82,500 45 60,375 1,22,125 70.80 228 Piyush Zalaya 1000 3 Rajeev

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

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

1,73,20,677/- on the basis of Page 84 of LPS-4 found during the course of the search giving the calculations and the rate per sq. ft. for 2 and 3 BHK flats with the service-tax at the rate of 3.09% Page 4 of 36 ACIT (Central)-2, Indore Vs. Lifestyle Infratech

ABHISHEK DHANOTIA,INDORE vs. INCOME TAX OFFICER- 3(1), INDORE

Bench: Shri Kul Bharatassessment Year: 2010-11

149, 151 and 153 are not [ITA No.655/Ind/2018] [Abhishek Dhanotia ] applicable to the assessments covered by the provisions of section 153C. 3. CBDT Circular No. 7 of 2003 dated 05.09.2003 - Finance Act, 2003 Explanatory notes on provisions relating to Direct Taxes - Para 65.9 - “The new section 153C provides that where an Assessing Officer is satisfied that any money, bullion, jewellery