GURVINDER KAUR BHATIA ,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

TDS @ 2% u/s 194DA of Income Tax Act. After verifying the claim of the assessee through various documentary evidences produced by the assesse and computation of income, replies dated 15.06.2017, 09.10.2017, 23.10.2017 and 17.11.2017 and various judicial pronouncements Ld. AO formed the opinion that the said claim of the assessee is bonafide. Thus, looking to the facts of the case

HARLEEN KAUR BHATIA,INDORE vs. PR. CIT-2, INDORE

In the result, both the appeals of the assessee(s) in ITANo

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

TDS @ 2% u/s 194DA of Income Tax Act. After verifying the claim of the assessee through various documentary evidences produced by the assesse and computation of income, replies dated 15.06.2017, 09.10.2017, 23.10.2017 and 17.11.2017 and various judicial pronouncements Ld. AO formed the opinion that the said claim of the assessee is bonafide. Thus, looking to the facts of the case

BULK PACK EXPORTS LTD,INDORE vs. ITO (IT & TP), BHOPAL

Bench: Shri Kul Bharat & Shri Manish Borad

TDS under s.195 of the Act, the Authorities below grossly erred, both on facts and in law, in not considering and appreciating the material fact that both the foreign companies to whom the appellant had made payments were entitled to the benefits conferred under sub-section (2) of section 90 of the Act as with both the countries, of which

BULK PACK EXPORTS LTD,INDORE vs. ITO (IT & TP), BHOPAL

Bench: Shri Kul Bharat & Shri Manish Borad

TDS under s.195 of the Act, the Authorities below grossly erred, both on facts and in law, in not considering and appreciating the material fact that both the foreign companies to whom the appellant had made payments were entitled to the benefits conferred under sub-section (2) of section 90 of the Act as with both the countries, of which

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

TDS (ii) Low net profit or loss shown from large gross receipts (iii) Large other expenses claimed in the Profit & Loss A/c (iv) Mismatch in amount paid to related persons u/s 40A(2)(b) reported in Audit Report and ITR. (v) Mismatch between income/receipt credited to P&L A/c considered under other heads of income and income from heads

DR. VINOD BHANDARI,INDORE vs. THE ACIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading

SHRI VINOD BHANDARI,INDORE vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading

DR. VINOD BHANDARI,INDORE vs. THE DCIT CIR. 2(1), INDORE

In the result appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

282 (SC) g. CIT v/s Ratlam Coal Ash Co., 171 ITR 141 (M.P) h. CIT v/s Arvind Jewellers, 259 ITR 502 (Guj.) i. CIT v/s Vodafone Essar South Ltd, 212 Taxmann 184 (Del.) j. CIT v/s Mehrotra Brothers, 270 ITR 157 (M.P) k. CIT v/s Shri Govindram Seksariya Cahrity Trust, 166 ITR 580 (M.P) l. Hari Iron Trading

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

2,84,72,451/- 8/- 8 [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] ) excluding other income & depreciation (O)={A-B+C} Profit ratio (D/A) 28.99 % 4.70% 16.84 % (13.95 %) It can thus be seen that after excluding the surrendered income there is net loss in the year under question and the profitability declared is not commensurate with what has been

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

section 250(2)(b) of the Act and in response to his notice, the AO failed to submit any report. Further, in absence of any specific request from the AO, the CIT(A) presumed that the AO did not want to attend the hearings. Thus, when the case involved hefty additions and the AO considered his additions on sound footing

M/S. ABHINAV ENTERPRISES,INDORE vs. PCIT-2, INDORE, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2015-16 M/S. Abhinav Enterprises, Pr. Commissioner Of 85, Income-Tax-2, Ramchandra Nagar Extn., Indore. बनाम/ Aerodrum Road, Vs. Indore. (Appellant/Assessee) (Respondent/Revenue) Pan : Aanfa6300Q Assessee By Shri S.S.Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.02.2024 Date Of Pronouncement 11.03.2024

TDS are attached. Comparative details of Trading and profit and loss account with last two years is also attached herewith. Regarding filing of duly confirmed copy of accounts of sundry creditors 9. and advance received against sales/services in excess of Rs. 2,00,000/- with a chart showing PAN, Addresses and the balances in the account of each such creditors

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

SHRI SATISH JAIN,INDORE vs. THE CIT-2, INDORE

In the result, the appeal of the assessee allowed

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

2. The brief facts of the case are that the assessee is engaged in the business of manufacturing of agricultural sprayers and related items. The assessee has filed return of income on 08.11.2011 declaring total income of Rs.81,57,930/- which was assessed at Rs.89,14,320/- under section 143 (3) on 18.01.2013. The AO based on assessment order passed

THE DCIT, 1(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

In the result, the CO of the assessee is partly allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

TDS made. In remand report proceedings, the AO issued notice under section 133(6) to these against who appeared before the AO and admitted of rendering services as a receipt of commission from the assessee. We also note that the MPLUN was nodal agency for supply of goods but was not charge as commission instead it was charging service charges

SHRI SHALIGRAM BAROD, ,INDORE vs. PR. CIT-1, INDORE

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Shaligram Barod, Pr. Cit-I, Ah/29, Hig, Sukhliya Indore बनाम/ Indore Vs. (Appellant) (Respondent ) P.A. No. Ahfpp4068H Appellant By Shri S.N. Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr

TDS at the time of Registry in the name of M/s Daksha Homes P. Ltd only. The same is claimed by M/s Daksha Homes P. Ltd in its Income Tax Return. Thus, on the excess amount of Rs. 32,55,000/- [ Rs. 1,30,20,000 - Rs. 97,65,000] , M/s Daksha Homes P. Ltd was liable to pay Income

ACIT (CENTRAL) , UJJAIN vs. M/S. ARIBA FOODS (P) LTD., INDORE

Bench: Justice P.P. Bhatt, Hon'Ble & Hon'Ble Manish Boradvirtual Hearing Assessment Year: 2016-17 M/S. Ariba Foods Pvt. Acit (Central), Vs. Ltd, 101, Gold Star Building, Ujjain Opp. Treasure Island, 5767 M.G. Road, Indore (Revenue ) (Appellant) Pan No.Aalca7223M Assessment Year: 2015-16 M/S. Vyanktesh Plastics Acit (Central), Vs. & Packaging Pvt. Ltd, 75/7-B, Industrial Area, Ujjain Maxi Road, Ujjain (Revenue ) (Appellant) Pan No.Aaacv6547J Assessment Year: 2011-12

282 451 651 sub-creditors A, , Ariba Foods Pvt. Ltd & Ors. confirming their 452 657 transactions A , with the lender 662 company , 667 , 671 , 674 25 Copies of 279 The sub- 445, The sub- 648 The sub-creditors Acknowledgme & creditor 450, creditors have , have shown nts of Income- 283 namely M/s. 451 shown 652 substantial Tax Returns of Vyanktesh