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

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

transfer pricing documentation and economic analysis contained therein, passed an order dt.30.01.2013 for assessment year 2009-10 and dt. 28.01.2014 for assessment year 2010-11 u/s 92CA(3) of the Income-tax Act, 1961, therein determining the Arm’s length price margin in respect of Coal purchased from its AE at Rs. 9,73,14,004/- for assessment year

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

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

transfer pricing documentation and economic analysis contained therein, passed an order dt.30.01.2013 for assessment year 2009-10 and dt. 28.01.2014 for assessment year 2010-11 u/s 92CA(3) of the Income-tax Act, 1961, therein determining the Arm’s length price margin in respect of Coal purchased from its AE at Rs. 9,73,14,004/- for assessment year

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

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

transfer pricing documentation and economic analysis contained therein, passed an order dt.30.01.2013 for assessment year 2009-10 and dt. 28.01.2014 for assessment year 2010-11 u/s 92CA(3) of the Income-tax Act, 1961, therein determining the Arm’s length price margin in respect of Coal purchased from its AE at Rs. 9,73,14,004/- for assessment year

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

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

transfer pricing documentation and economic analysis contained therein, passed an order dt.30.01.2013 for assessment year 2009-10 and dt. 28.01.2014 for assessment year 2010-11 u/s 92CA(3) of the Income-tax Act, 1961, therein determining the Arm’s length price margin in respect of Coal purchased from its AE at Rs. 9,73,14,004/- for assessment year

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

DILIP BUILDCON LIMITED,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

73 of the appellate order Ld. CIT(A) has enlisted the difference between a developer and contractor which is as under:- S.No Developer of Infrastructure facility Works contractor 1. A developer tends to be speculative in Contractor is likely to operate on fixed profit margin due to the all associates profit margins. risk. 2. Developer stake on the RISK such

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 of the House. Thus, it is most humbly submitted that necessary directions be issued to the Ld. A.O. to compute the capital gain after allowing all the legitimate deductions as claimed by the appellant in the return of income. Now, the appellant is submitting the following documents in support of his explanation for deductions claimed while computing the chargeable

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

73,74 4. Qualifications of the bidder Assesseehas to deploy funds, expertise, 4.2 All bidders shall include the employees and take on the following information and responsibility. documents with their bids in Section 3 Qualification Information unless otherwise stated in the Appendix to IRB: (g) an undertaking that the Page 12 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

73,74 4. Qualifications of the bidder Assesseehas to deploy funds, expertise, 4.2 All bidders shall include the employees and take on the following information and responsibility. documents with their bids in Section 3 Qualification Information unless otherwise stated in the Appendix to IRB: (g) an undertaking that the Page 12 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

73,74 4. Qualifications of the bidder Assesseehas to deploy funds, expertise, 4.2 All bidders shall include the employees and take on the following information and responsibility. documents with their bids in Section 3 Qualification Information unless otherwise stated in the Appendix to IRB: (g) an undertaking that the Page 12 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. ASSISTANT COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

73,74 4. Qualifications of the bidder Assesseehas to deploy funds, expertise, 4.2 All bidders shall include the employees and take on the following information and responsibility. documents with their bids in Section 3 Qualification Information unless otherwise stated in the Appendix to IRB: (g) an undertaking that the Page 12 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310

SHREENATHJI INFRASTRUCTURE P.LTD.,PIPARIYA vs. DEPUTY COMMISSIONER OF INCOME TAX , ITARSI

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyani

73,74 4. Qualifications of the bidder Assesseehas to deploy funds, expertise, 4.2 All bidders shall include the employees and take on the following information and responsibility. documents with their bids in Section 3 Qualification Information unless otherwise stated in the Appendix to IRB: (g) an undertaking that the Page 12 of 27 Shreenathji Infrastructure Pvt. Ltd. ITA No.310