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

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

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

SHRI DILIP BUILDCON LTD,BHOPAL vs. DCIT CENTRAL -1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

DILIP BUILDCON LTD.,BHOPAL vs. DCIT (CENTRAL)-1, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

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

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

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

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

DCIT (CENTRAL)-1, BHOPAL vs. DILIP BUILDCON LTD., BHOPAL

In the result, revenue’s appeal for A

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

deduction for additional depreciation u/s 32(1 )(iia) of the Act and not allowing deduction for investment allowance u/s 32AC

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

deduction of Rs. 91,75,248/- on account of depreciation, interest, remuneration to the partners, expenses and carry forward depreciation

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

depreciation of earlier years was set off against the income from Solvent Extraction business and there was no unabsorbed deprecation/loss available during the year under consideration. The appellant had claimed deduction

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

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