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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 145(3) of the Act. He accordingly reversed the action of the AO in rejecting the books of accounts of the assessee by holding that the AO was not correct in rejecting the books of accounts. Thereafter, the ld.CIT(A) deleted additions made on account of estimation of gross profit in the transactions of sale of gold and silver

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

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

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

section 9(1)(vi) and section 9(1)(vii)of the Act as well as under India- Austria Tax Treaty on which TDS was not made hence, the AO has rightly disallowed the same under section 40(a)(ia) of the Act. 6.5. We have heard the rival submissions of both the parties and have perused the material available

ITO 2(5), INDORE vs. M/S I PARADISE INFOMEDIA P LTD., INDORE

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

145/- as ‘advertisement expenses’ and Rs.70,32,022/- as ‘ business promotion expenses’ under other expenses in the P&L account. On 02.03.2016, the assessee was asked as to why TDS has not been made at the time of payment in terms of Provision of Section

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

145(3) of the Act. 1(c). That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming an addition to the extent of Rs.38,47,800/- out of the total addition of Rs.2,56,52,000/- made by the AO in the appellant’s income on the allegation

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

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

145(3) of the Act. 1(c). That, without prejudice to the above, the learned CIT(A) grossly erred, both on facts and in law, in confirming an addition to the extent of Rs.38,47,800/- out of the total addition of Rs.2,56,52,000/- made by the AO in the appellant’s income on the allegation

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

section 199 of the Income Tax Act since the corresponding income was duly offered for tax in the assessment year 2017-18 itself. c) That on the facts and in the circumstances of the case and in law the Ld. AO (CPC) erred in charging interest u/s 234B and 234C

KAILASHCHANDRA KHANDELWAL,SENDHWA vs. PR. CIT -2, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

section wise details deducted in the specified with nature of format. b. payment of TDS Copy of TDS returns. Shri Kailash Khandelwal c. done in the specific Challans for the payment format. [PB 142] of TDS. d. No default in either deducting the TDS or depositing the tax with Government. [PB 146] 2 15 Confirmations of all Confirmations along with

THE ACIT (CENTRAL) II, BHOPAL vs. M/S SIGNATURE BUILDERS, BHOPAL

In the result, this appeal of revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

145 of the act. Regarding non-filing of information of cash- deposits in the Form of ITR, the assessee has given a sufficient explanation that the clerical staff did not understand the importance of filing of information and further the fields prescribed in ITR for this purpose were also not mandatory. Even otherwise giving or non-giving details

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 &

145 of the act; that means the books of account are acceptable to Ld. AO. Lastly, we observe that the AO has made an adhoc Page 4 of 13 Shri Surinder Singh Bhatia ITA No.129/Ind/2015 & 774/Ind/2016 Assessment year 2010-11 disallowance of 10% which is against the view taken in numerous decisions of Hon’ble Courts / Benches of ITAT where

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 &

145 of the act; that means the books of account are acceptable to Ld. AO. Lastly, we observe that the AO has made an adhoc Page 4 of 13 Shri Surinder Singh Bhatia ITA No.129/Ind/2015 & 774/Ind/2016 Assessment year 2010-11 disallowance of 10% which is against the view taken in numerous decisions of Hon’ble Courts / Benches of ITAT where

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 145 are applicable. The books of accounts are also not been rejected, hence the adhoc disallowance are wholly unlawful and unjustified. The assessee submits that the disallowance is neither justified nor lawful. From the perusal of the chart, the increase in mainly on account Page 32 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023

M/S. ALANKAR JEWELLWER,VIDISHA vs. THE ACIT- II, VIDISHA

In the result, appeal filed by the assessees in

Bench: Rajpal Yadav Hon'Ble & Shri Manish Boradvirtual Hearing Assessment Year:2016-17 M/S. Alankar Jewellers Acit-Ii Nikasha Road, Vidisha Bhopal बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D It(Ss)A No.205/Ind/2019 Assessment Year:2016-17 Acit-Ii M/S. Alankar Jewellers Bhopal Nikasha Road, Vidisha बनाम/ Vidisha Vs. (Appellant) (Respondent ) P.A. No.Aavfa1527D Appellant By Shri S.S. Deshpande, Ar Respondent By Shri S.S. Mantri, Cit-Dr Date Of Hearing: 08.06.2021 Date Of Pronouncement: 01.09.2021 आदेश / O R D E R Per Manish Borad:

145(3). The balance as per the computerized books of account as on the date of search was Rs. 73,31,037/- and the source of such cash balance was duly recorded in the books and was readily verifiable. The AO could not have disbelieved the cash balance appearing in the books of accounts without rejecting the books of account