THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

unexplained cash credits shall also apply in case of anonymous donations u/s. 115BBC – Held, names of donors along with their addresses were furnished before Investigation Wing of department and were also recorded in books produced by assessee before AO – Hence such donations cannot be classified as “anonymous donations” as per s. 115BBC(3)-Only requirement u/s. 115BBC(3) was that

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

unexplained cash creditors namely M/s. Aereo Dealcom Pvt. Ltd and M/s Chamak Trexim Pvt. Ltd are in 16 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 dispute before us. 17. At the cost of repetition we are reproducing the chart of the additions made in various assessee’s and the action

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

unexplained cash creditors namely M/s. Aereo Dealcom Pvt. Ltd and M/s Chamak Trexim Pvt. Ltd are in 16 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 dispute before us. 17. At the cost of repetition we are reproducing the chart of the additions made in various assessee’s and the action

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

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

unexplained cash creditors namely M/s. Aereo Dealcom Pvt. Ltd and M/s Chamak Trexim Pvt. Ltd are in 16 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 dispute before us. 17. At the cost of repetition we are reproducing the chart of the additions made in various assessee’s and the action

RADHAKRISHNA AKSHAR VIKAS NYAS ,VIDISHA vs. THE ACIT 3 (1), BHOPAL

In the result, appeal of the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniradhakrishna Akshar Vikas Acit 3(1) Nyas Bhopal Vs. Braj Colony Sironj Vidisha (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatr 8725M Assessee By S/Shri Sumit Nema, Sr. Adv. & Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 29.01.2024 Date Of Pronouncement 21.02.2024

charitable Trust, [2014] 43 taxmann.com 315 (Karnataka). 4. The Ld. A.O has erred in law and on facts in making the addition of Rs. 10,00,000/- to the total income of the appellant on account of treating unsecured loans as the unexplained cash credit

SHRI PARSHVANATH DIGAMBAR JAIN DHARMIK AND SAMAJIK SANSTHA,RAM GALI, NEEMUCH CANT vs. INCOME TAX OFFICER, AAYKAR BHAWAN INDORE

Appeal is allowed for statistical purpose

Credited amount of Rs 33,62,762/- other than Cash Deposit in the Appellant's own bank\naccount during the year under Consideration. Therefore, the above amount of Rs 76,38,102/-\ncredited into Appellants bank account is herewith treated as unexplained money under section 69A\nof the Act.\n4. The Ld. NFAC confirmed the addition by dismissing the appeal