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

Appeals are allowed

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

via earth stations over the footprint area. It was therefore held that the payment was for the use of a "process" and hence royalty within the meaning of the aforesaid clause. The clause reads as follows : "(iii) the use of any patent, invention, model, design, secret formula or process or trademark or similar property;" It was not disputed before

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)

via earth stations over the footprint area. It was therefore held that the payment was for the use of a "process" and hence royalty within the meaning of the aforesaid clause. The clause reads as follows : "(iii) the use of any patent, invention, model, design, secret formula or process or trademark or similar property;" It was not disputed before

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)

via earth stations over the footprint area. It was therefore held that the payment was for the use of a "process" and hence royalty within the meaning of the aforesaid clause. The clause reads as follows : "(iii) the use of any patent, invention, model, design, secret formula or process or trademark or similar property;" It was not disputed before

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

price. A method of accounting adopted by the trader consistently and regularly cannot be discarded by departmental authorities on the view that he should have adopted a different method of keeping accounts or of valuation. The method of accounting regularly employed may be discarded only, if, in the opinion of taxing authorities, income of the trade cannot be property Page

SADHU RAM BALANI,INDORE vs. ITO-5(1), INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisadhu Ram Balani Ito-5(1) Flat No.B-503, Moti Mahal Indore Apartment 28-A, Sector-C Vs. Scheme No.71, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Abspb5367L Assessee By Shri S.N. Agrawal, Ar Shri Ashish Porwal, Sr. Dr Revenue By Date Of Hearing 04.09.2024 Date Of Pronouncement 24.09.2024

transferred in the name of the assessee dated 10.10.2011 placed at page no.87 & 88 of the paper book as under: Page 11 of 51 ITANo.470/Ind/2023 Sadhuram Balani Page 12 of 51 ITANo.470/Ind/2023 Sadhuram Balani 5.2 These shares were then dematerialized in the de-mat account of the assessee with M/s Arihant Capital Market Ltd. placed at page no.89

THE ACIT, CENTRAL-2, INDORE vs. SHRI NITESH CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

price of the plots in another colony. Thus, in our view, the onus was lying on the assessing officer to establish that the assessee had paid any on- money over and above that stated in the registered sale deeds. However, the Assessing Officer failed to discharge such onus and made the addition merely on assumption and presumption. We further find

THE ACIT, CENTRAL-2, INDORE vs. M/S. CHUGH REALTY, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

price of the plots in another colony. Thus, in our view, the onus was lying on the assessing officer to establish that the assessee had paid any on- money over and above that stated in the registered sale deeds. However, the Assessing Officer failed to discharge such onus and made the addition merely on assumption and presumption. We further find

THE ACIT, CENTRAL-2, INDORE vs. SHRI MOHANLAL CHUGH, INDORE

In the result, the appeals of the Revenue for the A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad(Virtual Hearing)

price of the plots in another colony. Thus, in our view, the onus was lying on the assessing officer to establish that the assessee had paid any on- money over and above that stated in the registered sale deeds. However, the Assessing Officer failed to discharge such onus and made the addition merely on assumption and presumption. We further find

SANDEEP KUMAR SONI,BHOPAL vs. THE ITO 4(3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

via bus service but due to intervening vacations of High Court and non-working, the present counsel could not file appeal promptly. Ultimately, this appeal could be filed on 02.01.2023 after delay. Affidavit of present counsel, Shri Gagan Tiwari, confirming these very facts is also filed as Annexure (A/3) to condonation-application. Thus, the delay in filing appeal is attributable

SHRI DEEPAK SONI, BHYOPAL vs. THE ITO 4 (3), BHOPAL

Appeals are allowed

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhashri Deepak Soni, Ito-4(3), बनाम/ Prop. Ambalika Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Acyps8020J) (Assessee/Appellant) (Revenue/Respondent) Shri Sandeep Kumar Soni, Ito-4(3), बनाम/ Prop. Ambey Jewellers, Bhopal Vs. 18, Chowk Bazar, Bhopal (Pan: Avgps0484F) (Assessee/Appellant) (Revenue/Respondent)

via bus service but due to intervening vacations of High Court and non-working, the present counsel could not file appeal promptly. Ultimately, this appeal could be filed on 02.01.2023 after delay. Affidavit of present counsel, Shri Gagan Tiwari, confirming these very facts is also filed as Annexure (A/3) to condonation-application. Thus, the delay in filing appeal is attributable