PRASAM RAKESH CHOUDHARY,GIRNAR SOCIETY, BAPURAO GALLI, ITWARI, NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, BHOPAL , BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation. Thus, AO rightly initiated penalty proceedings u/s 271(1)(c). Even if the assessee had to claim depreciation as per Central

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), BHOPOAL, BHOPAL vs. M/S RASHTRIYA TAKNIKI SHIKSHAK PRASHIKSHAN EVAM ANUNSANDHAN SANSTHAN, BHOPAL

Appeal is dismissed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyaniacit Circle-1(1) M/S. Rashtriya Takniki Bhopal Shikshak Prashikshan Evam Anunsandhan Sansthan बनाम/ Samiti, Vs. Bhopal (Revenue/Appellant) (Assessee/Respondent) Pan: Aabar2266H Assessee By Shri Ashish Porwal, Sr. Dr Revenue By Shri Vinod Joshi, Ar Date Of Hearing 08.12.2025 Date Of Pronouncement 22.12.2025

depreciation. Thus, AO rightly initiated penalty proceedings u/s 271(1)(c). Even if the assessee had to claim depreciation as per Central

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed fully and the CIT(A) upheld

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -1, NASHIK vs. MAHAKALESHWAR TOLLWAYS PRIVATE LIMITED, UJJAIN

In the result, the appeal of the Revenue is dismissed

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकरअपीलसं./I.T.A. No. 123/Ind/2021 (िनधा"रणवष" / Assessment Year : 2017-18)

depreciation on the "license to collect Toll" by treating it as intangible assets eligible for depreciation at 25% whereas the AO in the assessment

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation expenses on proportionate basis and therefore, restricted the claim of depreciation of the appellant at Rs. 74,63,469/- in respect

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation expenses on proportionate basis and therefore, restricted the claim of depreciation of the appellant at Rs. 74,63,469/- in respect

THE DCIT-3(1), INDORE vs. M/S. M.P. ENTERTAINMENT & DEVELOPERS PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation expenses on proportionate basis and therefore, restricted the claim of depreciation of the appellant at Rs. 74,63,469/- in respect

DEPUTY COMMISSIONER OF INCOME TAX -3 (1), INDORE vs. M/S M.P. ENTERTAINMENT AND DEVELOPERS PRIVATE LIMITED, INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation expenses on proportionate basis and therefore, restricted the claim of depreciation of the appellant at Rs. 74,63,469/- in respect

M/S. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

depreciation on the plan and machinery and hence the additional depreciation claim of Rs.20,25,596/- is disallowed.” Page 2 of 18 Madhuri

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

depreciation @ 7.50%; this way the assessee had claimed excess depreciation of Rs. 8,60,865/-, and (ii) Form No. 3CD (audit

M/S HINDUSTAN EQUIPMENT PVT. LTD.,INDORE vs. THE ACIT 5(1), INDORE

In the result the appeal of the assessee is allowed for

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2011-12 M/S. Hindustan Equipments Acit-5(1), Pvt. Ltd, Vs. Indore C/O S.S. Solanki & Co, 402, Trade House, 16/3 South Tukoganj, Indore (Appellant) (Respondent ) Pan No.Aabch0707P

depreciation made by the A.O. That depreciation on CNC Drill Machine claimed @80% is legal and proper. The disallowance so made