M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

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

234B(3) and without jurisdiction and therefore be cancelled. 7. We will first take up ITANo.90/Ind/2019. Through this appeal assessee has raised various grounds including the additional 7 Shri Jairam Education Society ITA No.90 & 548/Ind/2019 grounds challenging the finding of ld. CIT(A) cancelling the registration 12AA(3) & 12AA(4) of the Act, treating the assessee as carrying out business

CUMMINS TECHNOLOGIES INDIA (P) LTD.,DEWAS vs. ACIT CIRCLE 1(1), UJJAIN

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

section 234B and 234C of the Act, as applicable, without considering that interest should not be levied on account of transfer pricing

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

transfer pricing study. 4.5 conducting fresh search by rejecting the objections raised by the appellant in relation to selection/rejection/modification of filters or inconsistency in application of filter/s. 4.6 using information obtained under section 133(6) of the Act. 4.7 Considering companies as comparable to the appellant despite such companies failing test of comparability or failure of TPO’s own filer

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

transfer pricing study. 4.5 conducting fresh search by rejecting the objections raised by the appellant in relation to selection/rejection/modification of filters or inconsistency in application of filter/s. 4.6 using information obtained under section 133(6) of the Act. 4.7 Considering companies as comparable to the appellant despite such companies failing test of comparability or failure of TPO’s own filer

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

transfer pricing study. 4.5 conducting fresh search by rejecting the objections raised by the appellant in relation to selection/rejection/modification of filters or inconsistency in application of filter/s. 4.6 using information obtained under section 133(6) of the Act. 4.7 Considering companies as comparable to the appellant despite such companies failing test of comparability or failure of TPO’s own filer

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

Appeals are allowed

234B is unlawful and hence, be cancelled.\n10. That the assessee craves leave to add, amend, delete and or modify any of\nthe grounds at the time of this appeal is heard.”\nITA 27/Ind/2024 for AY 2009-10:\n6. \"1. That on the facts and in the circumstances of the case and in law, the decision\nof the learned

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

Appeals are allowed

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

234B is unlawful and hence, be cancelled. 7. That the assessee craves leave to add, amend, delete and or modify any of the grounds at the time of this appeal is heard.” 6. By means of various grounds, the main grievance of assessee is such that the lower-authorities are not justified in denying deduction u/s 80- IB(10) claimed

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

234B and 234C. III. The Appellant craves leave to add, amend, alter or delete any of the grounds as may be required in the nature and circumstance of the case. Page 3 of 26 M/s. Balaji Sterling Builders ITA No.597/Ind/2016& ITANo.692/Ind/2018 Assessment year 2010-11 IV. The Appellant prays leave to adduce such further evidence to substantiate its case

M/S RANA & JOSHI BUILDTECH P LTD,INDORE vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Rana & Joshi Buildtech Pr. Cit-1 Pvt. Ltd. Bhopal (Formerly Known As M/S Rana Buildtech Pvt. Ltd. ) Vs. 218 Civil Lines, Below Dainik Bhaskar Office Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcr9858P Assessee By Shri S.N. Agrawal Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 11.09.2024 Date Of Pronouncement 26 .09.2024

Transfer Pricing Officer, as the case may be,] had been the subject matter of any appeal "[filed on or before or after the 1st day of June, 198810], the powers of the [Principal Commissioner or] Commissioner under this sub- section shall extend "[and shall be deemed always to have extended] to such matters as had not been considered and decided

M/S. VAISHALI DEVELOPERS & BUILDERS,BHOPAL vs. THE ITO 1(2), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purpose

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

234B is unlawful, hence, be cancelled. 2. The ground no. 1 to ground no. 5 are basically relates to confirming of the finding of the AO that the assessee has merely acted as contractor after selling plot and not as a developer, therefore, the assessee is not eligible for deduction u/s. 80IB(10) on the profits claimed for the projects

SMT. MANISHA AGRAWAL,INDORE vs. THE ITO-4 (3), INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 234B and 234C of the Act. 4. The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by her. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 3. Brief facts of the case as culled our from the records in the case of the assessee namely Shri Hakumuddhin Khambati is that he is an individual

SHRI HAKIMUDDIN KHAMBATI,INDORE vs. ITO-4(4) RANGE-4, INDORE

In the result appeal of the assessee in ITA No

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 234B and 234C of the Act. 4. The Appellant craves leave to add to, alter and modify the grounds of appeal as taken by her. Hakumuddin Khambati & Anr ITA No.288 & 410/Ind/2019 3. Brief facts of the case as culled our from the records in the case of the assessee namely Shri Hakumuddhin Khambati is that he is an individual

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

Transfer Pricing), 305-307, Royal Diamond, Bhopal 3, Y.N. Road, Opp. State Bank of India, Indore Appellant Respondent PAN: BWZPB9928E Revenue by Shri R.S. Ambedkar, Sr.DR Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Date of Hearing 05.02.2020 Date of Pronouncement 20.02.2020 O R D E R PER MANISH BORAD, AM The above captioned appeals filed at the instance

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

Transfer Pricing), 305-307, Royal Diamond, Bhopal 3, Y.N. Road, Opp. State Bank of India, Indore Appellant Respondent PAN: BWZPB9928E Revenue by Shri R.S. Ambedkar, Sr.DR Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Date of Hearing 05.02.2020 Date of Pronouncement 20.02.2020 O R D E R PER MANISH BORAD, AM The above captioned appeals filed at the instance

MOHAN BHAWNANI,INDORE vs. ITO (INTERNATIONAL TAXATION & TRANSFER PRICING), BHOPAL

In the result appeals of the assessee for Assessment Year

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

Transfer Pricing), 305-307, Royal Diamond, Bhopal 3, Y.N. Road, Opp. State Bank of India, Indore Appellant Respondent PAN: BWZPB9928E Revenue by Shri R.S. Ambedkar, Sr.DR Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Date of Hearing 05.02.2020 Date of Pronouncement 20.02.2020 O R D E R PER MANISH BORAD, AM The above captioned appeals filed at the instance

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita

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

Section assessee Year order of order of under CIT(A)_1 ACIT-1(2) which passed Late Smt. 2000-01 to 30.03.2015 19.03.2013 153C Sudesh 2005-06 r.w.s. Chawla and 143(3) 2006-07 143(3) Prem Chawla 2000-01 to 30.03.2015 19.03.2013 153C 2005-06 r.w.s. and 143(3) 2006-07 143(3) Smt. Sarita