THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

disallowance of Rs.8 ,15,1 77/- made by the A.O. on account .of Interest on TDS, as the same is not allowable

CHEMS DEAL INC P LTD. ,INDORE vs. THE CIT-1, INDORE

In the result, the appeal of the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Chems Deal Inc Pvt. Ltd. Pr. Cit-1 3Rd Floor Tulsi 622 Creater Indore Vs. Brajeshwari Colony Pipliahana Indore (Appellant / Assessee) (Revenue) Pan: Aadcc 6578 R Assessee By Shri Manjeet Sachdeva & Avinash Gaur, Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 21.11.2023 Date Of Pronouncement 30.11.2023

TDS & Disallowance for such default.That only enquiry Regarding TDS & default was made it cannot be termed as either erroneous or prejudicial

JHABUA DHAR KSHETRIYA GRAMIN BANK,INDORE vs. DCIT/ACIT, RATLAM, RATLAM

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2008-09 Jhabua Dhar Kshetriya Acit/Dcit, Gramin Bank, Ratlam 204, C-21, Business Park, बनाम/ Opp. Hotel Radisson Blu, Mr-10, Vs. Indore

TDS credit, (ii) Issue of disallowance of audit fee of Rs. 3,20,000/- u/s 40(a) for TDS default

RECONNECT ENERGY SOLUTION P LT,BENGALURU vs. THE DCIT 4(1) INDORE, INDORE

In the result, the appeal of assesse is partly allowed for statistical purposes

Bench: Shri Vijay Pal Raoreconnect Energy Solution Ltd. Dcit 1(4) No.22, Vk Kalyani, 7Th Floor Indore Vs. Sankey Road, Bengaluru (Appellant / Assessee) (Revenue) Pan: Aafcr 0074 H Assessee By Shri Anil Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.11.2023 Date Of Pronouncement 06.12.2023

disallowance. Accordingly the Ld. AR has summited that wherever the TDS was required to be deducted the assessee deducted TDS

TRIPTI KHARIA,INDORE vs. ITO 3(3) , INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2017-18 Shri Anil Kharia Indore Pan:Adqpk3936L : Appellant V/S Ito-3(3) Indore : Respondent Assessment Year: 2017-18 Ms. Tripti Kharia Indore Pan:Adxpk3415H : Appellant V/S Ito-3(3) Indore : Respondent Appellant By Shri Subhash Jain, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 06.08.2021 Date Of Pronouncement 13.09.2021

TDS was also disallowed after ignoring to the explanation regarding relevant assessee not claimed in their individual return. 2.That on the facts

ANIL KHARIA,INDORE vs. ITO3(3), INDORE

In the result, Assessee’s appeals in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2017-18 Shri Anil Kharia Indore Pan:Adqpk3936L : Appellant V/S Ito-3(3) Indore : Respondent Assessment Year: 2017-18 Ms. Tripti Kharia Indore Pan:Adxpk3415H : Appellant V/S Ito-3(3) Indore : Respondent Appellant By Shri Subhash Jain, Ca Revenue By Shri Harshit Bari, Sr. Dr Date Of Hearing 06.08.2021 Date Of Pronouncement 13.09.2021

TDS was also disallowed after ignoring to the explanation regarding relevant assessee not claimed in their individual return. 2.That on the facts

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

disallowance of Rs. 11,70,000/- u/s 40(a)(ia) equivalent to 30% of the payments of Rs. 39,00,000/- made by assessee against purchase of land without making TDS

BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

disallowed 12420517 Interest on Income Tax 549366 TDS not deducted on Advertisement 74250 TDS not deducted on office rent 61200 13110533 30772049 Page

SAHARAYN UNIVERSAL MULTIPURPOSE SOCIETY LIMITED,BHOPAL vs. THE COMMISSIONER OF INCOME TAX (APPEALS), BHOPAL

Appeal is allowed for statistical purposes

Disallowance under section 40(a)(ia) - 30% of the expenses on which TDS\nwas not deducted\n(i) Rent & Utility

STUTI CONSTRUCTION PVT LTD,NAGDA vs. ITO 2(2), UJJAIN

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

Bench: B.M. Biyani & Shri Paresh M Joshistuti Construction Pvt. Ito 2(2), बनाम/ Ltd, Ujjain Vs. 53 Government Colony, Birla Gram, Nagda (Pan: Aahcs3932R) (Appellant) (Revenue) Assessee By Shri Anil Kumar Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.07.2025 Date Of Pronouncement 17.07.2025 आदेश / O R D E R

disallowance due to non-compliances of provisions for TDS and disallowed amount u/s40(a)(i)same. Whereas Tax Auditor reported

DY. CIT 1(1), BHOPAL vs. M/S. ASHKOM MEDIA INDIA (P) LTD., BHOPAL

In the result, Revenue’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2013-14

Disallowance u/s 40a(ia) for non-deduction of TDS of Rs.2,33,69,716/-. 3. Aggrieved assessee preferred an appeal

SHRI SURINDER SINGH BHATIA,INDORE vs. THE JCIT- 3, INDORE

Appeals are allowed/statistically allowed in terms indicated above

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 &

TDS already disallowed by 6,866 assessee in return Net disallowance made by AO 12,44,569 Clearly, therefore, the AO has disallowed

SHRI SURINDER SINGH BHATIA,INDORE vs. THE JCIT RANGE-3, INDORE

Appeals are allowed/statistically allowed in terms indicated above

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 &

TDS already disallowed by 6,866 assessee in return Net disallowance made by AO 12,44,569 Clearly, therefore, the AO has disallowed

DANISH HEALTH CARE P LTD ,UJJAIN vs. PR CIT -1, INDORE

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyaniassessment Year: 2017-18 M/S Danish Health Care Pr. Cit-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaecd5554F Assessee By Ms.Ruchira Negi, Ld. Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.03.2023 Date Of Pronouncement 15.06.2023

TDS of Rs. 370/- which was penal in nature and disallowable but the AO has not made any disallowance. Ld. AR submitted

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

TDS) out of payment of hire charges of vehicles amounting to Rs. 9,47,558/- which attracted disallowance u/s 40(a)(ia) but the disallowance

THE ACIT, - 4 (10, INDORE vs. M/S SANGHVI FOODS PVT. LTD., INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2019-20 Acit, Sanghvi Foods Private 4(1), Limited, Indore. 362-Aa, Silver House, बनाम/ Scheme No. 74C, Vs. A.B.Road, Indore (Revenue / Appellant) (Assessee / Respondent) Pan: Aaccs4128C Assessee By Shri S.N.Agrawal & Shri Pankaj Mongra, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.08.2023 Date Of Pronouncement 24.08.2023

Disallowance u/s 37 – Club Membership fees, Interest on 20,61,716/- TDS and Assets Written-off Disallowance u/s 40A(7) – Late

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest