THE ACIT, - 4(1), INDORE vs. M/S. YASH TECHNOLOGIES PVT. LTD., INDORE

In the result appeal of the revenue is dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aaacy1868M

Transfer Pricing Officer. (iii) Section 10AA(9) (Corresponding Section 80IA(10)), Clause (v) of Section 92BA, of the Income Tax Act, 1961, para

M/S BALAJEE STERLING BUILDER,BHOPAL vs. THE DCIT-1(1), BHOPAL

In the result, both of the appeals of assessee are allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Transfer of Property Act, the appellant firm was clearly the owner of the land. Hence the assessing officer erred in her belief that the appellant firm was not the owner of the land. (Copy of the agreement dated 30.11.2006 is enclosed as Annexure 1). Be that as it may, it is submitted that the provisions of section 80IB(10

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

Appeal is allowed

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

section 80-IB(10); they were released after 31.03.2012. In such a case, the non-construction Page 17 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 of those 2 units was not within the control of assessee. As a matter of fact, we even do not find any mala fide

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

Appeal is allowed

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

section 80-IB(10); they were released after 31.03.2012. In such a case, the non-construction Page 17 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 of those 2 units was not within the control of assessee. As a matter of fact, we even do not find any mala fide

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

Appeal is allowed

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

section 80-IB(10); they were released after 31.03.2012. In such a case, the non-construction Page 17 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 of those 2 units was not within the control of assessee. As a matter of fact, we even do not find any mala fide

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

Appeal is allowed

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

section 80-IB(10); they were released after 31.03.2012. In such a case, the non-construction Page 17 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 of those 2 units was not within the control of assessee. As a matter of fact, we even do not find any mala fide

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

Appeal is allowed

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

section 80-IB(10); they were released after 31.03.2012. In such a case, the non-construction Page 17 of 38 D.K. Construction ITA No.34 to 37 & 24/Ind/2022 - AY. 2012-13 to 2014-15 & 2017-18 of those 2 units was not within the control of assessee. As a matter of fact, we even do not find any mala fide

ACIT-2(1), UJJAIN, UJJAIN vs. M/S RUCHI J OIL PVT. LTD,, MUMBAI

In the result, Revenue’s appeal ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year: 2014-15

Pricing Officer (TPO) on page 2 of his order dated 11.09.2017 u/s. 92CA (3) of the Act with a clear finding that the Specified Domestic Transaction has been reported in Form 3CEB, as reproduced below. [Page 12 to 14] :- “The details of International Transaction in term of Section 92B and Specified Domestic transactions in terms of Section 92BA

THE DCIT-1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P. LTD., INDORE

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

section 92B inserted by Finance Act, 2012 cannot extend scope of transaction retrospectively and accordingly, transfer pricing provision cannot apply to the said transaction. Without prejudice to the above M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10

THE DCIT1(1), INDORE vs. M/S. AGRAWAL COAL CORPORATION P LTD., INDORE

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

section 92B inserted by Finance Act, 2012 cannot extend scope of transaction retrospectively and accordingly, transfer pricing provision cannot apply to the said transaction. Without prejudice to the above M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT -CIRCLE 1(1), INDORE

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

section 92B inserted by Finance Act, 2012 cannot extend scope of transaction retrospectively and accordingly, transfer pricing provision cannot apply to the said transaction. Without prejudice to the above M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10

M/S. AGRAWAL COAL CORPORATION P. LTD.,INDORE vs. THE DCIT RANGE 1(1), INDORE

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

section 92B inserted by Finance Act, 2012 cannot extend scope of transaction retrospectively and accordingly, transfer pricing provision cannot apply to the said transaction. Without prejudice to the above M/s. Agrawal Coal Corporation vs. DCIT and DCIT Vs. Agrawal Coal Corporation T.P.A. Nos.601 & 602/Ind/2015 and 607 & 622/Ind/2015/A.Y.2009-10 & 10

MAHENDRA SINGH CHAWLA,INDORE vs. DCIT CIRCLE-1(1), INDORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimahendra Singh Chawla Dcit Circle -1(1) 4/35 Gram Pigdamber A.B. Indore Road Near Rao Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aazpc0120C Assessee By None Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 02.09.2024 Date Of Pronouncement 04 .09.2024

price and has taken possession of the property even though the transfer deed or conveyance has not been registered. In such cases the transferor is debarred from agitating his title to the property against the purchaser Let us analyze provisions of section 53A of the Transfer of Property Act, 1882. Page 8 of 21 ITANo.245/Ind/2024 Mahendra Singh Chawla 53A. Part

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

Transfer Pricing order. 3. The ld. AO and Hon'ble DRP Members have erred in law and facts by rejecting the entity wide operating profit margin and by bifurcating the single transaction involving provision of software development services on a unit wise basis for computing arm’s length price. 4. The ld. AO and Hon'ble DRP Members have erred

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

10-11&11-12 06.01.2017 सुनवाई क" तार"ख/Date of hearing 28.02.2017 उ"घोषणा क" तार"ख/Date of pronouncement आदेश /O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. These Cross appeals filed by the Assessee and Revenue respectively, are directed against the final assessment order under section 143(3) read with section 144C and 92CA

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

10-11&11-12 06.01.2017 सुनवाई क" तार"ख/Date of hearing 28.02.2017 उ"घोषणा क" तार"ख/Date of pronouncement आदेश /O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. These Cross appeals filed by the Assessee and Revenue respectively, are directed against the final assessment order under section 143(3) read with section 144C and 92CA

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

10-11&11-12 06.01.2017 सुनवाई क" तार"ख/Date of hearing 28.02.2017 उ"घोषणा क" तार"ख/Date of pronouncement आदेश /O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. These Cross appeals filed by the Assessee and Revenue respectively, are directed against the final assessment order under section 143(3) read with section 144C and 92CA

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

10-11&11-12 06.01.2017 सुनवाई क" तार"ख/Date of hearing 28.02.2017 उ"घोषणा क" तार"ख/Date of pronouncement आदेश /O R D E R PER O.P. MEENA, ACCOUTANT MEMEBR. These Cross appeals filed by the Assessee and Revenue respectively, are directed against the final assessment order under section 143(3) read with section 144C and 92CA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

10. Ld. Departmental Representative(DR) apart from relying on Shri Jairam Education Society ITA No.90 & 548/Ind/2019 the detailed finding of Ld. CIT(A) as also referred to the following written submissions placed on record: 4.2) In support of grounds of appeal, the appellant has taken plea that CBDT notification no. 52 and 53 dt. 22110/2014 makes it clear that