PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C. 5. Aggrieved, the assessee carried matter in first-appeal but could not get desired relief. Now, the assessee has come in these appeals before us. Page 7 of 29 Permali Wallace P. Ltd., Bhopal vs. ITO, Bhopal

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

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 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

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

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

204/-, Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest expenses at Rs.3,16,358/-. Income assessed at Rs.29,14,01,880/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging all the additions except for disallowance of commission expenses

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

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

204/-, Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest expenses at Rs.3,16,358/-. Income assessed at Rs.29,14,01,880/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging all the additions except for disallowance of commission expenses

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

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

204/-, Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest expenses at Rs.3,16,358/-. Income assessed at Rs.29,14,01,880/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging all the additions except for disallowance of commission expenses

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

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

204/-, Disallowance u/s 40A(1)(a) for non deduction of TDS on commission expenditure at Rs.3,12,513/- and disallowance of interest expenses at Rs.3,16,358/-. Income assessed at Rs.29,14,01,880/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging all the additions except for disallowance of commission expenses

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

section 201(1) of the Act. 21. In respect of payment to Rockwell Collins, USA, it is engaged in providing avionics and information technology systems and services and enhanced map overlay services. Appellant availed subscription for enhanced map overlays and route navigation services. 22. Copy of invoice raised by Rockwell Collins, USA for providing subscription for enhanced map overlays

DECORE EXXOILS PRIVATE LIMITED,BHOPAL vs. INCOME TAX OFFICER (IT &TP), BHOPAL

section 201(1) of the Act. 21. In respect of payment to Rockwell Collins, USA, it is engaged in providing avionics and information technology systems and services and enhanced map overlay services. Appellant availed subscription for enhanced map overlays and route navigation services. 22. Copy of invoice raised by Rockwell Collins, USA for providing subscription for enhanced map overlays

M/S. N.T.THOMAS MEMORIAL EDUCATIONAL AND DEVELOPMENT SOCIETY,INDORE vs. THE ACIT 1(2), INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

204 Taxman 151 by observing that these cases were decided with reference to Section 11 of the Act, hence not applicable to the provision of Section 10(23C)(vi) of the Act. However, the provisions of Section 11 are also applicable to charitable trust, where the income of the assessee is held to be exempt. Similarly the provisions of Section

THE ITO, (EXEMPTION), INDORE vs. M/S. N.T.THOMAS MEMORIAL EDUCATIONAL & DEVELOPMENT SOCIETY, INDORE

In the result the appeal of the Revenue is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meena1.आ.अ.सं./ I.T.A. No. 139/Ind/2015 2. I.T.A. No. 150/Ind/2015 "नधा"रण वष" /Assessment Year:2011-12

204 Taxman 151 by observing that these cases were decided with reference to Section 11 of the Act, hence not applicable to the provision of Section 10(23C)(vi) of the Act. However, the provisions of Section 11 are also applicable to charitable trust, where the income of the assessee is held to be exempt. Similarly the provisions of Section

M/S. M. P. WARE HOUSING & LOGISTICS CORPORATION,INDORE vs. CIT (TDS), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 M.P. Warehousing & Acit (Tds) Logistics Corporation, Vs. Indore Lrt Parisar, Aerodrum Road, Bada Ganapati, Indore (Appellant) (Revenue ) Pan No.Aadcm7742B Appellant By Shri Rajesh Mehta, Ca Revenue By Shri K.G. Goyal, Sr.Dr Date Of Hearing 12.03.2020 Date Of Pronouncement 26.05.2020

section 1941 of the Income Tax Act, 1961. In my considered opinion, the appellant was mandated to deduct TDS on the rent paid to Krishi Upaj Mandi as there is no exception provided in Income Tax Act, not to deduct tax at source in case of parties having exempt income. The exemption of income is subject to verity of conditions

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P LTD, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

THE ACIT, CENTRAL-1, INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

TDS on several other payments made during the year and consequently, no disallowance was called for under Section 40(a)(ia) of the Act. 9.1 We further find that the Co-ordinate Bench in the case of the assessee itself for the A.Y. 2009-10 vide order dated 10.11.2014 approved the net profit rate of 5% in the business carried

M/S SATNAM TRANSPORT COMPANY,INDORE vs. THE CIT- II, INDORE

In the result, both the appeals of the Assessee and Revenue are partly allowed for statistical purpose

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09

section 139; Such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid. 6. We find that the Ld. CIT has allowed the deduction in the assessment year 2009-10. It is evident from the assessment year that the assessing officer has acted contrary