SAMARTHAN CENTRE FOR DEVELOPMENT SUPPORT,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Samarthan Centre For Dcit (Exemption) Development Support, Bhopal 36, Green Venue, बनाम/ Kolar Road Huzur, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Aaats3998P Assessee By Shri Pradeep Ambastha & Ashish Goyal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

section 270A of the Income Tax Act, 1961. 8. That the appellant craves leave to add to, alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before the final hearing, if necessity so arises.” 2. The background facts leading to present appeal are such that the assessee is a trust registered

RIDDHI SIDDHI REALTY,INDORE vs. INCOME TAX OFFICER 4(1), INCOME TAX INDORE

In the result the appeal of the assesse is allowed for

Bench: Shri B.M. Biyani & Shri Paresh M Joshiriddhi Siddhi Realty, Income Tax Officer बनाम/ 39 Shardhanand Marg, 4(1), Vs. Indore Indore

270A of the Income Tax Act are initiated for under-reporting of Income by assessee. 9. Subject to the above remarks and on the basis of data made available on records, total income is determined as under: Income as per return of income:- (-)Rs,7,23,551/- Add: (i) As discussed above Rs. 7,61,540/- Assessee Income

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

TDS is not allowable as business deduction and the lower authorities have rightly disallowed the same. Therefore the Ground No. 4 is hereby dismissed”. 9. Hence, the impugned order of the CIT(A) qua this issue is set aside and the order of the AO is restored. Page 9 of 17 ITANo.189/Ind/2023 L.N. Malviya Infra Projects P. Ltd. 10. Ground

ACIT-1(1), INDORE vs. KRITI NUTRIENTS LIMITED, INDORE

The appeal of the Revenue is allowed for statistical\npurposes

section 144 need. As the assessee, a manufacturer, has failed to produce relevant records of\nits day-to-day maintenance.\nPOINT NO.07- Gross Profit Margin for Current Year and past three years\nTurnover\nGross Profit\nG.P.Margin\nAY 2021-22\n6,85,74,950.00\n32,59,80,098.00\n4.75