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

164 ITR 439 (Raj.) and committed no error in holding this issue in favour of the assessee.” 8. We are of the view that excess expenditure incurred for charitable purposes in the year is liable to be adjusted against the income of the succeeding year which computing taxable income of the succeeding year. Since, the provision 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

164 ITR 439 (Raj.) and committed no error in holding this issue in favour of the assessee.” 8. We are of the view that excess expenditure incurred for charitable purposes in the year is liable to be adjusted against the income of the succeeding year which computing taxable income of the succeeding year. Since, the provision of Section

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

164 of the paper book PB-B·I. Both the companies are also assessed by their respective jurisdictional AOs, wherein assessments have also been carried out, the assessment proceedings were attended and assessment orders were passed. The copies of various have also been placed on record. All these undisputed facts cumulatively establish the identity of both these companies which