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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation on the entire portion of the constructed building. ii) Even if the stand of the learned AO to the effect that the rental income and common area maintenance charges received by the appellant are respectively assessed under the head 'Income from house property' and 'Income from business

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation on the entire portion of the constructed building. ii) Even if the stand of the learned AO to the effect that the rental income and common area maintenance charges received by the appellant are respectively assessed under the head 'Income from house property' and 'Income from business

ACIT CIRCLE 1(1), UJJAIN vs. A ONE ENCLAVE, UJJAIN

In the result, grounds taken by Revenue are dismissed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 Acit, Circle-1(1), V/S M/S. A One Enclave, Ujjain 3687/1, Hariphatak Road, Ujjain

business income depreciation for the assets used for the purpose of business is an allowable expenditure. The depreciation has been

SRK DEV BUILD PVT LTD.,INDORE vs. DCIT/ACIT 5(1), INDORE

Appeal is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Srk Dev Build Pvt. Ltd, Dcit/Acit-5(1) 18/2, Lasudia Mori, Indore बनाम/ A.B. Road, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaqcs3387P Assessee By Shri Pranay Goyal & S.N. Goyal, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.04.2024 Date Of Pronouncement 20.06.2024

business and profession but the Ld. AO was of the view that such income should be offered under the head income from house property. However, it is our humble submission that the penalty is such a scenario should not be levied on the following proposition: That, the assessee filed its return of income making exactly the similar claim of depreciation

SHRI GOPAL KRISHNA SONI,MANDSAUR vs. COMMISSIONER OF INCO ME-TAX , RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

income has been set off against the business loss and after claiming depreciation at fixed assets total income at Rs.1095

SHRI GOPAL SONI,MANDSAUR vs. ADDLL. CIT , RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

income has been set off against the business loss and after claiming depreciation at fixed assets total income at Rs.1095

SHRI GOPAL KRISHNA SONI,MANDSAUR vs. ASSTT.COMMISSIONER OF INCOME TAX, RATLAM

In the result appeal of the assessee for Assessment Years 2000-01 is

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

income has been set off against the business loss and after claiming depreciation at fixed assets total income at Rs.1095

THE DCIT, 5(1), BHOPAL vs. M/S. SANWARIA AGRO OILS LTD., BHOPAL

In the result Ground No.2 of the revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11

business income of the appellant and there was no carry forward unabsorbed depreciation or business loss which could be set off against

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

business Income / receipts for the current year and should have been added to the Hospital receipts for computing the ratios. If this Income is considered as part of the total Hospital receipts then the position would be as under:- 2012-13, After excluding 2012-13 A.Y. 2010-11 surrendered 2011-12 including ;, Income other Income than surrendered surrendered in Hospital

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

income and expenditure account of the above said period for your reference. The property referred under this point is his business assets but due to clerical mistake of the assessee’s accountant it was shown in fixed assets schedule instant of current assets. An affidavit regarding this point is Page 8 of 17 Shri Rajeev Ajmera ITA No.51/Ind/2018& CO.No.23/Ind/2018

M/S A-ONE ENCLAVE,UJJAIN vs. THE PR.CIT, UJJAIN

In the result, the appeal filed by the assessee is

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13

business income. Further, the claim related to set off of depreciation and allowability of donation was also not examined. On the other

THE PR CIT CIRCLE 5 (1), BHOPAL vs. M/S M.P.WAREHOUSING & LOGISTIC CORPORATION, BHOPAL

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit, Circle 5(1) M/S Mp Warehousing & Bhopal Logistics Corporation Office Complex, Block-1 Vs. Gautam Nagar Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aadcm7742B Revenue By Shri Ashish Porwal, Sr-Dr Assessee By Shri Shri S.S. Deshpande Ar Date Of Hearing 12.12.2023 Date Of Pronouncement 22.02.2024

business and thereby denied the claim of the assessee. The assessee challenged the action of the AO before the CIT(A). The CIT(A) allowed the claim of the assessee by considering the details of income as well as investments made by the assessee. 3. Before the Tribunal Ld. DR has submitted that the assessee has claimed additional depreciation

M.P. STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2015-16

Depreciation as per Income Tax 4 (41,52,794) 5 [3-4] (50,35,56,149) Income considered separately 6 Dividend income 21,91,060 Rent received 8,65,707 Diminution in value of shares 8,90,772 (39,47,539) 7 Profit and Gains from Business

GOPAL MUWEL,MANAWAR vs. INCOME TAX OFFICER, DHAR

In the result the appeal of the assessee is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshigopal Muwel, Ito बनाम/ Morad, Manawar, Dhar Vs. Dhar (Pan: Caapm6256Q) (Appellant) (Respondent) Assessee By Shri Lucky Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

business head, the assessee is required to maintain the same for expenditure shown under the head “other sources”. It is an admitted position that there is no separate account for classification of income. Bank statements basis “classification” cannot be verified. No evidence for expenditure incurred to earn rental income. All these have been held against the assessee in the “impugned

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

business. 12. Brief facts relating to this issue are that during year under consideration assessee was operating three wind mills for power generation. One situated at Jodha (Rajasthan) and other two at Shajapur(Madhya Pradesh). After claiming the depreciation as per Income

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

business. 12. Brief facts relating to this issue are that during year under consideration assessee was operating three wind mills for power generation. One situated at Jodha (Rajasthan) and other two at Shajapur(Madhya Pradesh). After claiming the depreciation as per Income

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

business. 12. Brief facts relating to this issue are that during year under consideration assessee was operating three wind mills for power generation. One situated at Jodha (Rajasthan) and other two at Shajapur(Madhya Pradesh). After claiming the depreciation as per Income

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

business. 12. Brief facts relating to this issue are that during year under consideration assessee was operating three wind mills for power generation. One situated at Jodha (Rajasthan) and other two at Shajapur(Madhya Pradesh). After claiming the depreciation as per Income