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

M/S BHOPAL DUGDH SANGH SAHAKARI MY.DAIRY PLANT, BHOPAL vs. DCIT -1 (1) ,BHOPAL, BHOPAL

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

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Disallowance of interest on late payment of TDS 2,13,293/- Being aggrieved by the order of Ld. AO, the assessee

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

THE ACIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

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

disallowed the payment so made. Since TDS was not made in respect of this expenditure under section 195 of the Act, he disallowed

M/S ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS V A TECH HYDRO INDAI PVT. LTD.),MANDIDEEP vs. THE ACIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

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

disallowed the payment so made. Since TDS was not made in respect of this expenditure under section 195 of the Act, he disallowed

THE DCIT, 1(1), BHOPAL vs. M/S. ANDRITZ HYDRO PVT. LTD., RAISEN

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

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

disallowed the payment so made. Since TDS was not made in respect of this expenditure under section 195 of the Act, he disallowed

M/S. ANDRITZ HYDRO PRIVATE LIMITED (EARLIER KNOWN AS VA TECH HYDRO INDIA PRIVATE LIMITED),BHOPAL vs. THE DCIT 1(1), BHOPAL

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

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

disallowed the payment so made. Since TDS was not made in respect of this expenditure under section 195 of the Act, he disallowed

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

disallowance of the credit of TDS of Rs. 60,49,627/-, claimed by the assessee. Against this Intimation u/s 143(1), the assessee

NAMTEL TECHNOLOGIES P LTD ,BHOPAL vs. ACIT(A) NFAC NEW DELHI, DELHI

In the result, this appeal of Assessee is partly allowed

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Namtel Technologies (P) Dcit-3(1), Ltd., Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccn6502F Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.08.2022 Date Of Pronouncement 16.11.2022

disallowance of interest payment of indirect taxes amounting to Rs.70,637/- and interest on TDS of Rs.722/- out of which

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

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