SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

MANORAMA DEVI SHARMA,INDORE vs. ITO-3(1), INDORE

In the result, appeals of the assessee(s) namely Smt

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2014-15

section 69C, without any evidence against the assessee which is quite unjust illegal and against the facts of the case. 13. Appellant craves to leave, add, amend, alter or modify of any grounds before final date of hearing. Smt. Manorama Devi Sharma & Shri Prakash Bajaj ITA Nos. 39 & 489/Ind/2019, Following grounds of appeal in ITANo.489/Ind/2019 (Shri Pratap Bajaj):- 1. That

PRATAP BAJAJ,INDORE vs. ITO-4(1) INDORE, INDORE

In the result, appeals of the assessee(s) namely Smt

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2014-15

section 69C, without any evidence against the assessee which is quite unjust illegal and against the facts of the case. 13. Appellant craves to leave, add, amend, alter or modify of any grounds before final date of hearing. Smt. Manorama Devi Sharma & Shri Prakash Bajaj ITA Nos. 39 & 489/Ind/2019, Following grounds of appeal in ITANo.489/Ind/2019 (Shri Pratap Bajaj):- 1. That

SMT. SARLA JAIN,KHANDWA vs. ITO WARD 1 KHANDWA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Smt. Sarla Jain, Ito, C/O Nakoda Marketing, Ward-1, बनाम/ Bhavani Mata Road, Khandwa Khandwa Vs. (Assessee / Appellant) (Revenue / Respondent) Pan: Abvpj1316J Assessee By Shri Pawan Ved, Advocate Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 24.08.2023

920/-. The assessee has shown income from LIC commission & income from house property and also long term capital gain & same has been claimed as exempt u/s 10(38) of the I.T. Act. The case was selected for scrutiny under CASS and notice u/s 143(2) of the I. T. Act was issued on 25.07.2016 and the same was served upon

COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,CHENNAI vs. ACIT, CHENNAI

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2007-08 Computer Sciences Acit, Corporation India Private Company Circle 1(3), Limited, Chennai [Formerly Covansys (India) Private Limited], बनाम/ Unit 13, Block 2, Sdf Buildings, Vs. Madras Export Processing Zone, Tambaram, Chennai (Assessee / Appellant) (Revenue / Respondent) Pan: Aaacc1351M Assessee By Shri Neeraj Jain, Adv. Shri Abhishek Agrawal, Ca Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 12.07.2023 Date Of Pronouncement

section 32(1) by making a sufficient note in assessment-order. Consequently, we uphold AO’s action. The assessee fails in this ground. Ground No. 23: 32. This ground relates to the cost of Rs. 73,10,920/- incurred by assessee towards licensed software treated by AO as capital expenditure. 33. The assessee has incurred cost towards purchase of licensed

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

920/- as against the returned income of Rs.156,44,35,848/- filed by the appellant. The grounds of the appellant against the action of the ld. AO are as follows : 1. on the facts and circumstances of the case and in law the assessment order passed by the ld AO under Section 143(3) read with Section 144C

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

920/- as against the returned income of Rs.156,44,35,848/- filed by the appellant. The grounds of the appellant against the action of the ld. AO are as follows : 1. on the facts and circumstances of the case and in law the assessment order passed by the ld AO under Section 143(3) read with Section 144C

M/S. COMPUTER SCIENCES CORPORATION INDIA PRIVATE LIMITED,INDORE vs. THE ASST. COMMISSIONER OF INCOME TAX-2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

920/- as against the returned income of Rs.156,44,35,848/- filed by the appellant. The grounds of the appellant against the action of the ld. AO are as follows : 1. on the facts and circumstances of the case and in law the assessment order passed by the ld AO under Section 143(3) read with Section 144C