M/S RUCHI J OIL PVT LTD ,MUMBAI vs. PCIT(A)UJJAIN, UJJAIN

In the result appeal of the assessee is allowed

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

Transfer Pricing Officer (In short ‘ Ld.TPO”) u/s 92CA(1) of the Act for the computation of arms length price. Ld. TPO called for the necessary information after issuing notice u/s 92CA(2) of the Act and was of the view that no adjustment is required to be made to the arms length price of the transaction. After receiving the order

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

Appeals are allowed

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

152. 3.7 The Ld.AR further submitted that, the issue of taxability of interconnectivity charges as FTS has been decided by Hon’ble Karnataka High Court in case of Vodafone South Ltd. reported in (2016) 72 taxmann.com 347 and that the revenue has accepted the said decision by Hon’ble Karnataka High Court which has been categorically noted

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

Appeals are allowed

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

152. 3.7 The Ld.AR further submitted that, the issue of taxability of interconnectivity charges as FTS has been decided by Hon’ble Karnataka High Court in case of Vodafone South Ltd. reported in (2016) 72 taxmann.com 347 and that the revenue has accepted the said decision by Hon’ble Karnataka High Court which has been categorically noted

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

Appeals are allowed

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

152. 3.7 The Ld.AR further submitted that, the issue of taxability of interconnectivity charges as FTS has been decided by Hon’ble Karnataka High Court in case of Vodafone South Ltd. reported in (2016) 72 taxmann.com 347 and that the revenue has accepted the said decision by Hon’ble Karnataka High Court which has been categorically noted

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)

152. 3.7 The Ld.AR further submitted that, the issue of taxability of interconnectivity charges as FTS has been decided by Hon’ble Karnataka High Court in case of Vodafone South Ltd. reported in (2016) 72 taxmann.com 347 and that the revenue has accepted the said decision by Hon’ble Karnataka Page 19 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018

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)

152. 3.7 The Ld.AR further submitted that, the issue of taxability of interconnectivity charges as FTS has been decided by Hon’ble Karnataka High Court in case of Vodafone South Ltd. reported in (2016) 72 taxmann.com 347 and that the revenue has accepted the said decision by Hon’ble Karnataka Page 19 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018

HASSANAND KHEMLANI,INDORE vs. THE PCIT-1 ,INDORE, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

152, Dravid Nagar, Indore, Indore Indore, Sudama Nagar S.O., Madhya Pradesh - 452001 PAN No. ACWPJ9728J & Hasanand Khemlani Pr.CIT-1 C/o Satnam S. Sheetal, 992- Indore Khatiwala Tank, Indore PAN No. AKTPK8941M (Appellant) .. (Respondent) Shri Satnam Singh Sheetal, A.R. Assessee by : & Shri Santosh Deshmukh, A.R. Revenue by : Shri P. K. Mishra, CIT.D.R. Date of Hearing 05.01.2023 Date of Pronouncement

KALPANA JAIN,INDORE vs. THE PR CIT-1, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

152, Dravid Nagar, Indore, Indore Indore, Sudama Nagar S.O., Madhya Pradesh - 452001 PAN No. ACWPJ9728J & Hasanand Khemlani Pr.CIT-1 C/o Satnam S. Sheetal, 992- Indore Khatiwala Tank, Indore PAN No. AKTPK8941M (Appellant) .. (Respondent) Shri Satnam Singh Sheetal, A.R. Assessee by : & Shri Santosh Deshmukh, A.R. Revenue by : Shri P. K. Mishra, CIT.D.R. Date of Hearing 05.01.2023 Date of Pronouncement

CHIRAYU CHARITABLE FOUNDATION,BHOPAL vs. PCIT (CENTRAL), BHOPAL

In the result appeal of the assessee stands allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradchirayu Charitable Pcit (Central), Foundation,Bhopal Indore Bhopal Highway, Bhaisakhedi, Vs. Bhopal (Appellant) (Revenue ) Pan No.Aaaac3656P Revenue By Shri S.S. Mantri, Cit Appellant By S/Shri Sumit Nema, Sr. Advocate, Gagan Tiwari & Piyush Parashar, Advs Date Of Hearing 05.01.2021 Date Of Pronouncement .02.2021 O R D E R Per Manish Borad, Am.

transferred to the groups donation account through a journal entry passed on 29.8.2011. The assessment of the assessee was completed u/s 143(3) of the Act for Assessment Year 2011-12 on 18.3.2014 in normal course and during the course of proceedings confirmation of loan creditors were filed, copy of bank account of M/s Riviera Infoway Ltd along with

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

152 Pubmatic India Pvt. Ltd. reported at ITR 100 (Mumbai ITAT) 10 Copy of Judgement of the Hon’ble Tribunal in the Case 153 to 172 of Mitsui & Co. Ltd. ITA No. 4377 (ITAT Delhi) 11 Copy of Judgement in the Case of Motorola Inc. (ITAT 173 to 289 Delhi) 8. Per contra Ld. DR vehemently argued supporting the order

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

152 Pubmatic India Pvt. Ltd. reported at ITR 100 (Mumbai ITAT) 10 Copy of Judgement of the Hon’ble Tribunal in the Case 153 to 172 of Mitsui & Co. Ltd. ITA No. 4377 (ITAT Delhi) 11 Copy of Judgement in the Case of Motorola Inc. (ITAT 173 to 289 Delhi) 8. Per contra Ld. DR vehemently argued supporting the order

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

Appeal is allowed

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

152, were released on 30.05.2012 / 26.02.2015. Ld. AR also carried us to subsequent Page No. 133 to 137 and demonstrated that ultimately the local-authority granted construction-permission over those 2 plots on 27.12.2012 / 14.09.2015 after release of mortgage. With these clinching evidences, the Ld. AR submitted that it is true that the layout plan was for 180 units

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

Appeal is allowed

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

152, were released on 30.05.2012 / 26.02.2015. Ld. AR also carried us to subsequent Page No. 133 to 137 and demonstrated that ultimately the local-authority granted construction-permission over those 2 plots on 27.12.2012 / 14.09.2015 after release of mortgage. With these clinching evidences, the Ld. AR submitted that it is true that the layout plan was for 180 units

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

Appeal is allowed

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

152, were released on 30.05.2012 / 26.02.2015. Ld. AR also carried us to subsequent Page No. 133 to 137 and demonstrated that ultimately the local-authority granted construction-permission over those 2 plots on 27.12.2012 / 14.09.2015 after release of mortgage. With these clinching evidences, the Ld. AR submitted that it is true that the layout plan was for 180 units

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

Appeal is allowed

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

152, were released on 30.05.2012 / 26.02.2015. Ld. AR also carried us to subsequent Page No. 133 to 137 and demonstrated that ultimately the local-authority granted construction-permission over those 2 plots on 27.12.2012 / 14.09.2015 after release of mortgage. With these clinching evidences, the Ld. AR submitted that it is true that the layout plan was for 180 units

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

Appeal is allowed

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

152, were released on 30.05.2012 / 26.02.2015. Ld. AR also carried us to subsequent Page No. 133 to 137 and demonstrated that ultimately the local-authority granted construction-permission over those 2 plots on 27.12.2012 / 14.09.2015 after release of mortgage. With these clinching evidences, the Ld. AR submitted that it is true that the layout plan was for 180 units

ACIT CENTRAL-2 INDORE, INDORE vs. SHRI .GAURAV TEKRIWAL, INDORE

In the result, this appeal of Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Acit, Central -2 Shri Gaurav Tekriwal Indore बनाम/ 204, Princess Valley, South Tukoganj, Indore Vs. (Appellant / Revenue) (Respondent / Revenue) Pan: Acppt 1628 Q Assessee By Shri Anil Kamal Garg, Arpit Gaur, Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 21.09.2022 Date Of Pronouncement 21.11.2022

152 CTR (MP) 227 : (1997) 224 TTR 106 (MP). In the said judgment, it was averred that the assessee sold her property at Jabalpur and realized capital of Rs. 31,980 out of which she invested a sum of Rs. 71,256 and purchased a house at Delhi. The exemption was claimed from the charge of tax on capital gain

SEWA SAHKARI SAMMITTEE MARYADIT,BEED, MUNDI KHANDWA vs. PCIT-1, INDORE

In the result, appeal by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

price (MSP Samarthan Mulya) & other source is sale of fertilizers to farmers. (2) Please furnish the copy of following documents/detail for the AY 2016-17 (i.e. FY 2015-16). • Income Tax Return Attached for your reference • Computation of Income Attached for your reference Audit report with all annexure Attached for your reference ⚫ Profit & Loss A/c (With Schedule) Attached for your