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

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

ii) operating and maintaining or (iii) developing. operating and maintaining any infrastructure facility which in owned by a company registered in India and it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing or operating and maintaining a new infrastructure facility on or after

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

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

ii) operating and maintaining or (iii) developing. operating and maintaining any infrastructure facility which in owned by a company registered in India and it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing or operating and maintaining a new infrastructure facility on or after

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

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

ii) operating and maintaining or (iii) developing. operating and maintaining any infrastructure facility which in owned by a company registered in India and it has entered into an agreement with the Central Government or a State Government or a local authority or any other statutory body for developing or operating and maintaining a new infrastructure facility on or after

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

transfer pricing proceedings. Whenever a notice was received from the TPO, it was forwarded to the counsel at Ahmedabad. Cross Objection Nos.5 & 6/Ind/2020 Assessment Years: 2012-13 & 2015-16 4.8. The appellant had filed substantial documents for vindicating its transactions held with sister concern. This is also evident from the written submission filed before the TPO, copies enclosed at page

THE ACIT, CENTRAL-1, INDORE vs. M/S. MANISH AGRO TECH PVT. LTD., INDORE

In the result grounds of revenue for A

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyani

transfer pricing proceedings. Whenever a notice was received from the TPO, it was forwarded to the counsel at Ahmedabad. Cross Objection Nos.5 & 6/Ind/2020 Assessment Years: 2012-13 & 2015-16 4.8. The appellant had filed substantial documents for vindicating its transactions held with sister concern. This is also evident from the written submission filed before the TPO, copies enclosed at page

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss

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&

ii) the affected party could not have prevented or overcome by exercise of due diligence and following good industry practice and (iii) has material adverse effect on the affected party. 15. From perusal of above clauses we notice the assessee has to take the entire risks while performing the contract in respect of road project and any loss