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

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

x) erred in giving the aforesaid relief while ignoring that the TPO did not take bank guarantee rates as CUP, but used US Bond data rate for benchmarking. (xi) erred in deleting the addition of Rs. 73,15,000/- made on account of unexplained cash credit received from those parties who were already hit by section 68 in the immediately

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

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

x) erred in giving the aforesaid relief while ignoring that the TPO did not take bank guarantee rates as CUP, but used US Bond data rate for benchmarking. (xi) erred in deleting the addition of Rs. 73,15,000/- made on account of unexplained cash credit received from those parties who were already hit by section 68 in the immediately

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

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

x) erred in giving the aforesaid relief while ignoring that the TPO did not take bank guarantee rates as CUP, but used US Bond data rate for benchmarking. (xi) erred in deleting the addition of Rs. 73,15,000/- made on account of unexplained cash credit received from those parties who were already hit by section 68 in the immediately

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

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

x) erred in giving the aforesaid relief while ignoring that the TPO did not take bank guarantee rates as CUP, but used US Bond data rate for benchmarking. (xi) erred in deleting the addition of Rs. 73,15,000/- made on account of unexplained cash credit received from those parties who were already hit by section 68 in the immediately

ALI ASGAR,RATLAM vs. CIT APPEAL, NFAC

In the result the “Impugned order” is set aside as and by

Bench: Shri B.M. Biyani & Shri Paresh M Joshiali Asgar, Cit(A) बनाम/ 221/1, Badri Colony Near Vs. Narsingh Vatika, Silawato Ka Waas, Ratlam (Pan:Bhspa5967N) (Appellant) (Respondent) Assessee By Shri Mohd. Kaid Kangsiwala, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026 आदेश/ O R D E R

transfer of immovable property is complete, the provisions of section 56(2)(x) come into operation and the difference between the price

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

transfer pricing adjustment has been made on account of difference of opinion, interpretation of provisions of law, etc. and not due to any concealment of or furnishing of inaccurate particulars of income by the Appellant.” 2. The assessee has also filed additional grounds of appeal vide application dated 14th August 2023. The additional grounds of appeal are as under: “Ground

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

X INTELLPOWER 5 MMD Asia Pacific Ltd. Purchase of complete coal crusher 6 Shanyang Heavy Machinery Vertical Roller Mill for Coal Grinding Co. Ltd. Work 7 RHI AG Purchase of Basic Brick (Ankral R2CD and S2CB) 10 Birla Corporation Ltd. ITA No.33 & 34/Ind/2020 8 RHI AG Purchase of Basic Brick (Ankral R2CB and S2CB) 10. Ld. Assessing Officer

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

X INTELLPOWER 5 MMD Asia Pacific Ltd. Purchase of complete coal crusher 6 Shanyang Heavy Machinery Vertical Roller Mill for Coal Grinding Co. Ltd. Work 7 RHI AG Purchase of Basic Brick (Ankral R2CD and S2CB) 10 Birla Corporation Ltd. ITA No.33 & 34/Ind/2020 8 RHI AG Purchase of Basic Brick (Ankral R2CB and S2CB) 10. Ld. Assessing Officer

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 Officer has followed the well searched formula and the data that simple year should have been taken into account. The Ld. DR submitted that the TPO has taken cognisance of the depreciation adjustment and relied upon the order of the TPO and the Assessing Officer. 11. We have heard both the parties and perused all the relevant material

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 Officer has followed the well searched formula and the data that simple year should have been taken into account. The Ld. DR submitted that the TPO has taken cognisance of the depreciation adjustment and relied upon the order of the TPO and the Assessing Officer. 11. We have heard both the parties and perused all the relevant material

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 Officer has followed the well searched formula and the data that simple year should have been taken into account. The Ld. DR submitted that the TPO has taken cognisance of the depreciation adjustment and relied upon the order of the TPO and the Assessing Officer. 11. We have heard both the parties and perused all the relevant material

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

X + IN THE INCOME TAX APPELLATE TRIBUNAL “INDORE BENCH”, INDORE ] ] BEFORE SMT. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER IT(SS)A No.169&170/Ind/2016 WITH CROSS OBJECTION No.46 and 47/Ind/2016 Assessment Year : 2008-09&2009-10 AND IT(SS)A.No.24/Ind/2017 Asst.Year : 2010-11 AND ITA No.25, 244, 309/Ind/2017& 441/Ind/2018 Asstt.Years

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

X + IN THE INCOME TAX APPELLATE TRIBUNAL “INDORE BENCH”, INDORE ] ] BEFORE SMT. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER IT(SS)A No.169&170/Ind/2016 WITH CROSS OBJECTION No.46 and 47/Ind/2016 Assessment Year : 2008-09&2009-10 AND IT(SS)A.No.24/Ind/2017 Asst.Year : 2010-11 AND ITA No.25, 244, 309/Ind/2017& 441/Ind/2018 Asstt.Years

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

X + IN THE INCOME TAX APPELLATE TRIBUNAL “INDORE BENCH”, INDORE ] ] BEFORE SMT. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER IT(SS)A No.169&170/Ind/2016 WITH CROSS OBJECTION No.46 and 47/Ind/2016 Assessment Year : 2008-09&2009-10 AND IT(SS)A.No.24/Ind/2017 Asst.Year : 2010-11 AND ITA No.25, 244, 309/Ind/2017& 441/Ind/2018 Asstt.Years

NILIMA KOTHARI,INDORE vs. THE INCOME TAX OFFICER, NATIONAL FACELESS ASSTT. CENTRE, INDORE

In the result appeal of the assessee is allowed as per terms indicated above

Bench: Shri Manish Boradsmt. Neelima Kothari, Income Tax Officer, 601, N.R.K. Villas, Delhi Vs. 22/2 Manoramaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adnpk7832J Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.08.2024 Date Of Pronouncement 20.09.2024

transfer, either at the time of purchase or at the time of sale of share by the appellant, treatment of LTCG as unexplained credit under section 68 of the Act and confirmation thereof by Ld. CIT(A) is wholly unjustified, improper and bad in law. 06) Section 68: Issue: Burden to prove :- That the Commissioner of Income tax (A) erred

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

transferred during F.Y 2009-10. 2.Whether on the facts and in the circumstances of the case the Ld. CIT (A) was justified in holding that the AO has made addition by disallowing development expenses of Rs.2,93,76,558/- on presumption basis whereas the fact is that the claim made by the assessee for development expenses has been disallowed

DEPUTY COMMISSIONER OF INCOME TAX -5(1), INDORE vs. M/S SUNDERDEEP CONSTRUCTIONS PVT. LTD. , INDORE

In the result both the appeals of the revenue vide ITA No

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

transferred during F.Y 2009-10. 2.Whether on the facts and in the circumstances of the case the Ld. CIT (A) was justified in holding that the AO has made addition by disallowing development expenses of Rs.2,93,76,558/- on presumption basis whereas the fact is that the claim made by the assessee for development expenses has been disallowed

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

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

x. Common Cause (SC), following V.C. Shukla (supra) 24. We have considered the rival submissions and gone through the orders of the Ld. Lower authorities and the evidences on record. Through Ground no.2, Revenue has challenged the finding of Ld.CIT(A) deleting addition of Rs.23,00,000/-for alleged On-Money IT(SS)A No.83