M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

Section 194J of the Act is not attracted in the case of "revenue sharing contract". According to Respondent No.1, in such contracts there is only sharing of revenue and, therefore, payments by revenue sharing cannot constitute "fees" under Section 194J of the Act. This submission is not accepted by the Department. We leave it there because this submission

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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)

1)(vii) would also have to be construed as involving a human element • The expression 'technical service' would have reference to only technical service rendered by a human. Page 36 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) • MTNL or other companies do not provide any assistance to the assessee

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

ii. Acknowledgement of return of income filed by the Ojas for F.Y. 2013- 14 Copy of balance sheet of creditors as on 31st March, 2013 iii. iv. Apart from that the details of shareholders and creditors were duly submitted before the First Appellate Authority, which was, in turn, sent to the Ld.AO for remand report. 16. The case made

RADHESHYAM AGARWAL,BHOPAL vs. THE PCIT, CENTRAL, BHOPAL , BHOPAL

section 271AAC(1) an obligation is casted where\nincome determined includes any income referred to in\nsection 68,69,69A,69B, 69C, 69D to pay penalty is addition\nto tax payable u/s 115BBE. While the actual proceeding\nu/s 271AAC(1) later on may be separate & independent but\nwhile determining such income the Ld. AO is supposed &\nexpected to examine

THE ACIT-1(1), INDORE vs. M/S. BRIDGESTONE INDIA PVT. LTD., PUNE

In the result, the appeal of revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit-1(1) M/S. Bridgestone India Pvt. Ltd. Indore Plot No.A-43, Phase-Ii, Midc, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) Pan: Aabcb2304E Revenue By Shri Ankit Guttani & Yash Daga, Ars Assessee By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

II, MIDC, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) PAN: AABCB2304E Revenue by Shri Ankit Guttani & Yash Daga, ARs Assessee by Shri Ashish Porwal, Sr. DR Date of Hearing 21.09.2023 Date of Pronouncement 22.09.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 03.07.2022 of Commissioner of Income

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

ii) of section 32(1) of the Act depreciation is to be out-rightly allowed on the intangibles mentioned therein, but with respect to other intangible assets, depreciation would only be allowed on business or commercial rights which are of 'similar nature' to that of the mentioned intangibles.\n6.11 Under the circumstances, the principal question which stood raised

M/S NIKHIL ESTATE P LTD,INDORE vs. THE ACIT CENTRAL CIRCLE (3) INDORE, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Nikhil Estate Pvt. Ltd. Acit (Central)-3 M-102, Mezzanine, Floor, Indore Dhan Trident, P. No.B-3 Pu- Vs. 4, Sch. No.54, Vijay Nagar Square, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcn 8056 D Assessee By Shri S.S. Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 01.05.2023 Date Of Pronouncement 09.06.2023

36,32,143/-, इस "कार 6दनांक 30.09.2018 को W.I.P D. 10,57,26,394/- है। अतः Project मV WIP से संबं"धत अंतर क\ रा]श D. 2,01,63,606/- के बारे मV Nप!ट"करण दे । उ^र उ?त अंतर क\ रा]श D. 2,01,63,606/- Books क\ figure एवं valuation Report के अंतर पर

ACIT (CENTRAL UJJAIN, UJJAIN vs. M/S ARIHANT FUTURE AND COMMODITIES LTD, INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

68 and the addition of Rs. 1,80,000/- made u/s 69 of the IT Act, while incorrectly observing that the wrong was done by the persons in their personal capacity, and not in the capacity of the employees of the assessee company. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

THE ACIT ,CENTRAL-UJJAIN, INDORE vs. M/S ARIHANT CAPITALS MARKETS LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

68 and the addition of Rs. 1,80,000/- made u/s 69 of the IT Act, while incorrectly observing that the wrong was done by the persons in their personal capacity, and not in the capacity of the employees of the assessee company. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

THE ACIT, CENTRAL - UJJAIN, INDORE vs. M/S ARIHANT FUTURE & COMMADITIES LTD , INDORE

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing &

68 and the addition of Rs. 1,80,000/- made u/s 69 of the IT Act, while incorrectly observing that the wrong was done by the persons in their personal capacity, and not in the capacity of the employees of the assessee company. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred

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

ii) it is prejudicial to the interest of the revenue. If one of them is absent – if the order of the ITO is erroneous ............prejudicial to the revenue or if it is not erroneous but is prejudicial to the .........ecourse cannot be had to section 263(1). ..........rompton Greaves Ltd. [2017] 82 taxmann.com 246 [Mumbai-ITAT ...........C) .......that

THE DCIT-CENTRAL-2, INDORE vs. M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

68. However, the addition on account of share capital received was made after reducing there from, the income already offered by the respondent on account of peak credit as discussed in Para 12.9 of the assessment order. Penalty proceedings in respect of the addition so made by the AO were initiated in Para 12.10 of the assessment order. Copy

THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

68. However, the addition on account of share capital received was made after reducing there from, the income already offered by the respondent on account of peak credit as discussed in Para 12.9 of the assessment order. Penalty proceedings in respect of the addition so made by the AO were initiated in Para 12.10 of the assessment order. Copy

INCOME TAX OFFICER INDORE 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

ii) interest on those loans Rs.\n63,31,404/-. So far as the 1st component of principal loans is concerned, he\nsubmitted that the assessee has taken loans of Rs.4,02,92,500/- only\nduring the year which is a fact admitted by AO, therefore the AO is\napparently wrong in making addition of Rs.4

INCOME TAX OFFICER 5(1), INDORE vs. UMANG DEVELOPERS, INDORE

Appeals are dismissed

ii) interest on those loans Rs.\n63,31,404/-. So far as the 1st component of principal loans is concerned, he\nsubmitted that the assessee has taken loans of Rs.4,02,92,500/- only\nduring the year which is a fact admitted by AO, therefore the AO is\napparently wrong in making addition of Rs.4

FAITH BUILDERS & REALTIES P LTD,BHOPAL vs. PR CIT-1,, BHOPAL

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year:2015-16 Faith Builders & Realties, P. Pr. Cit-1, Ltd., Bhopal Bhopal बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aabcf7558A Appellant By Shri S.S. Deshpande, Ar Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 08.07.2021 Date Of Pronouncement: 16.08.2021 आदेश / O R D E R Per Manish Borad, A.M: By Way Of This Appeal, The Appellant Has Challenged The Assumption Of Jurisdiction U/S 263 Of The Income Tax Act 1961( Hereinafter Referred To As ‘The Act’ For Short) By Ld. Pr. Cit-1 Bhopal Vide Order Dated 31.01.2020.The Assessee Has Raised Following Grounds Of Appeal:-

68,47,432/- (-) Rs. 10,31,99,121/-) was thus sale price less direct expenses till Faith Builders & Realities Ltd. 31.03.2015. Accordingly, the amount of Rs. 1,36,48,310/- did not represent the income for the year. In the written submission filed before the Ld. Commissioner the details were submitted. 7c. The Ld. PCIT further observed that no reference