DCIT-4(1), INDORE, INDORE vs. ODDIVILLE FOODS AND FROZEN, INDORE

Accordingly, the grounds raised by the Revenue are dismissed\nand the order of the Ld

depreciation u/s 32 but for claiming deduction u/s 35AD,\nthe assessee waived claim of depreciation.\n(iv)\nThat, during original

M/S. M.P.STATE COOPERATIVE MARKETING FEDERATION LTD.,BHOPAL vs. ACIT2(1), BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2013-14 M/S. M.P. State Acit-2(1), Bhopal Cooperative Marketing बनाम/ Federation Ltd. Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aabat 4628 H Assesseeby Shri Anil Khabya, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 04.01.2023 Date Of Pronouncement 30.01.2023

deduction u/s 80P of Rs.1,18,52,613/- on account depreciation (Protective).” 2. This appeal was originally decided by our order

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

deductible, completely ignoring that the assessee has claimed already reimbursed expenses in shape of depreciation and this claim is deliberate

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

deductible, completely ignoring that the assessee has claimed already reimbursed expenses in shape of depreciation and this claim is deliberate

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

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

deduction of depreciation on plant and machinery. The assessee claimed depreciation of Rs. 3,89,37,375/-; the AO disallowed

MALWA OXYGEN AND INDUSTRIAL GASES PRIVATE LIMITED ,SECTOR C, INDUSTRIAL AREA vs. AO-RATLAM/INCOME TAX OFFICER, NFAC, RATLAM/DELHI

Appeal is partly allowed for statistical purposes

depreciation be\ndirected to be allowed.\n5. On the facts and circumstances of the case and in law the learned CIT(A)\nerred in not allowing the consequent deductions

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

In the result, the appeal of the revenue and CO of assessee are dismissed

deduction on account of the depreciation is an arrangement for claiming the higher depreciation which is unwanted under the provisions

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

deduction of depreciation and not as revenue expenditure. After hearing, Ld. AR filed a Written-Note on 04.08.2023 acknowledged by office

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

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

deduction u/s 80-IA(4) and (ii) disallowance of additional depreciation u/s 32(1)(iia), claimed by assesse in returns

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

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

deduction u/s 80-IA(4) and (ii) disallowance of additional depreciation u/s 32(1)(iia), claimed by assesse in returns

M/S BANSAL EXTRACTION & EXPORT P LTD,BHOPAL vs. DCIT,CENTRAL-1, BHOPAL

Appeal is dismissed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniit(Ss)A No. 82/Ind/2020 Assessment Year: 2012-13 Dcit (Central)-1 M/S. Bansal Extraction & बनाम/ Bhopal Exports (P) Ltd., Bhopal Vs. (Appellant / Revenue) (Respondent / Assessee) Pan: Aadcb 7521 M

deduction is allowable against such deemed-income. But in the present case, the assessee’s claim is to allow depreciation

NOORUL HASAN BAIG,2013-14 vs. THE ACIT 3(1), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 Noorul Hasan Baig, A.C.I.T., E-78, Koh-E-Fiza, 5(1), बनाम/ Bairagarh Road, Bhopal. Vs. Bhopal. (Assessee / Appellant) (Revenue / Respondent) Pan: Afmpb1286N Assessee By Shri S.S.Deshpande, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

depreciation deduction. 16. We have considered rival contentions of both sides. On a careful consideration, we find that both of the lower