M/S. SANWARIA AGROILS LIMITED,BHOPAL vs. THE ACIT 1(1), BHOPAL

In the result, the appeal of the assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

depreciation and expenses in relation to exempt income were already on record, therefore, the reopening on same set of facts

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

exemption u/s 10A/10B, (iii) capitalization of civil & tiling work in leasehold premise, (iv) depreciation on software, and (v) disallowance u/s 14A. With

M/S M.P. STATE COOPERATIVE HOUSING FEDERATION SOCIETY,BHOPAL vs. THE ACIT 1(1), BHOPAL

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

Bench: Shri C.M. Garg & Shri O.P. Meena

depreciation on land and building. 2. Even if the addition is maintained, the exempted income would increase and the deduction

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE DCIT, 5(1), INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Depreciation 13,10,185 7 Addition on account of Disallowance u/s. 6,461 14A TOTAL ADDITIONS 36,88,67,656 Against the Order of the AO, the assessee preferred an appeal before the ld. CIT(A)-II, Indore. The ld. CIT(A) disposed off the appeal of the assessee giving partial relief.However, in respect of claim of exemption

M/S INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE ACIT (EXEMPTION) CIRCLE, BHOPAL

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Depreciation 13,10,185 7 Addition on account of Disallowance u/s. 6,461 14A TOTAL ADDITIONS 36,88,67,656 Against the Order of the AO, the assessee preferred an appeal before the ld. CIT(A)-II, Indore. The ld. CIT(A) disposed off the appeal of the assessee giving partial relief.However, in respect of claim of exemption

THE DCIT(EXEMPTION), BHOPAL vs. M/S. INDORE DEVELOPMENT AUTHORITY, INDORE

In the result, appeal of the revenue for A

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2011-12 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue) Pan: Aaaji0103J Assessment Year: 2011-12 Dcit- Indore Development Authority, बनाम/ (Exemption) Ida Building,7, Race Course Vs. Road, Indore Bhopal (Revenue) (Respondent) Pan: Aaaji0103J Assessment Years: 2012-13 Indore Development Authority, Dcit-5(1) बनाम/ Ida Building,7, Race Course Indore Vs. Road, Indore (Appellant) (Revenue)

Depreciation 13,10,185 7 Addition on account of Disallowance u/s. 6,461 14A TOTAL ADDITIONS 36,88,67,656 Against the Order of the AO, the assessee preferred an appeal before the ld. CIT(A)-II, Indore. The ld. CIT(A) disposed off the appeal of the assessee giving partial relief.However, in respect of claim of exemption

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” itself is as high as Rs. 20,25,596/-. Ld. AR also emphasised that the assessee has been consistently regarded as “manufacture” by various Government Department and Agencies. The process undertaken by the assessee have been treated as manufacture under Excise Act and allied tax laws, although the excise-duty is exempt

NIRVINDHYA SHIKSHA AVAM SANSKRITI PRACHAR SAMITI,RAJGARH vs. ITO, RAJGARH

Appeal is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2017-18 Nirvindhya Shiksha Avam Income-Tax Officer, Sanskriti Prachar Samiti, Rajgarh Biaora, C/O Adv. Hitesh Chimnani, बनाम/ Ug-37, Trade Centre, Vs. 18,South Tukoganj, Indore. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaan8371J Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 05.09.2024 Date Of Pronouncement 10.09.2024

exemption u/s 11/12 of the Act. The return was taken up by AO for scrutiny-assessment through notices u/s 143(2)/142(1). During scrutiny-proceedings, the AO observed that the assessee has claimed ‘depreciation

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH,GRAM MINDIA, SANVER ROAD vs. CIT(A), UJJAIN

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2017-18

exemption cannot be given unless it is claimed by the assessee. For the year under consideration the assessee has not fled the Return of Income. To arrive excess of income over expenditure the assessee has claimed depreciation

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

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

depreciation under section 32(1)(iia) for the machinery used for manufacturing ready mix concrete ?...... 7. The learned standing counsel for the Government of India (Taxes) would however point out that the assessee is principally engaged in the business of construction work and even if the assessee is involved in an additional manufacturing activity, it cannot qualify for exemption

M/S. FLEXITUFF INTERNATIONAL LTD.,DHAR vs. THE PR.CIT-1, INDORE

In the result appeal of the assessee is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2012-13 M/S. Flexituff International Pr. Commissioner Of Ltd, Vs. Income Tax-1, C-41-50, Sez, Sector-3, Indore Pithampur, Dist. Dhar (Appellant) (Respondent ) Pan Aaacn5986H Revenue By Smt. Ashima Gupta, Cit Assessee By Shri Manjit Sachdeva & Avinash Gaur, Advocates Date Of Hearing 26.03.2019 Date Of Pronouncement 14.05.2019 O R D E R

exemption u/s 10A(1A) of the Act. Flexituff International Ltd (2) Ld. A.O erred in not correctly computing the book profit u/s 115 JB of the Act correcting without giving effect to interest paid on income tax which is debited on Profit & Loss Account. (3) Wrong claim of additional depreciation

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

exemption' is another"? 4. Whether on the facts and on the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition of Rs. 74,88,99,590/- made by the AO on account of disallowance of additional depreciation

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

Appeals are dismissed

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

exemption' is another"? 4. Whether on the facts and on the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition of Rs. 74,88,99,590/- made by the AO on account of disallowance of additional depreciation

M/S KEERIT FRIENDS FOUNDATION,BHOPAL vs. THE DCIT-1(1), BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year: 2011-12 M/S Keerti Friends Dcit-1(1) Foundation, बनाम/ A-114, Shahpura, Indore Vs. Bhopal (Appellant) (Revenue) Pan: Aabtk4655N Appellant By Shri Girish Agrawal, Ca Revenue By Shri K.G. Goyal, Sr. Dr Date Of Hearing: 27.03.2019 Date Of Pronouncement: 29.04.2019

depreciation on fixed assets claimed by the assessee society. 4. On the facts and in the circumstances of the case, the Ld. CIT(A)-1, Bhopal, erred in sustaining the disallowance of Rs.11,03,070/- made by the Ld. Assessing officer on account of claim of exemption

BAL BHAVAN SCHOOL,BHOPAL vs. DCIT EXEMPTION, BHOPAL

Appeal is allowed as mentioned above

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Bal Bhavan School, Dcit (Exemption), 1, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aaaab3678G Assessee By Ms. Nisha Lahoti, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 Date Of Pronouncement 10.06.2024

exempt u/s 11 and does not attract a single penny of tax. On the other hand, the payees have paid tax in the highest bracket of 30%+Cess on income arising from impugned rental payments. When it is so, why would the assessee and the payees (who are closely-connected persons of assessee) make a tax-inefficient arrangement unless there

THE DCIT, 5(1), INDORE vs. M/S. LAKHANI FOOT CARE LTD., INDORE

In the result appeal of the revenue is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2009-10 The Deputy Commissioner Of Vs. M/S.Lakhani Foot Care Ltd, Income Tax 5(1), 44, Manish Bagh, Indore Agrawal Nagar, Indore

depreciation. 6. Ld. Departmental Representative vehemently argued and supporting the orders of Ld. A.O. 7. We have heard contention of Ld. Departmental Representative and perused the records placed before us. We will first take up Ground No.1 raised by the revenue which reads as under; “(i) Restricting the addition u/s 14A of the Act from Rs.90,15,265/- to Rs.1

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 2(1) , INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

exempt income. 4. That on the facts and circumstances of the case and in law, the CIT(A) in sustaining the disallowance of Rs. 6,54,95,133/- did not appreciate that: (i) administrative expenses debited to the profit and loss account had no bearing to the earning of dividend and non current investment. (ii) non-current investment of Rs.1417.46

M/S. COMPUTER SCIENCE CORPORATION INDIA PVT. LTD.,CHENNAI vs. THE ACIT-CIRCLE 2(1), INDORE

In the result, all the three appeals are partly allowed for statistical purpose and the Stay Application is also disposed of

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

exempt income. 4. That on the facts and circumstances of the case and in law, the CIT(A) in sustaining the disallowance of Rs. 6,54,95,133/- did not appreciate that: (i) administrative expenses debited to the profit and loss account had no bearing to the earning of dividend and non current investment. (ii) non-current investment of Rs.1417.46