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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by assessee. The AO did this on the basis of provision of section 43(1) read with Explanation 10

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 claimed by the appellant was disallowed by virtue of the provisions of section explanation 10 to section 43(1) of the Act. As per the said

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 claimed by the appellant was disallowed by virtue of the provisions of section explanation 10 to section 43(1) of the Act. As per the said

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

section 32(1) of the Act. Further, it is not open to the AO to try to evade from the binding effect of a Supreme Court decision by trying to find out 'distinguishing features'. Accordingly, 1 hereby direct the AO to delete the addition of Rs.7,30,26,302/- made by disallowing the depreciation u/s.32 of the Act. Hence

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

section 44AB of Income-tax Act, 1961. There is a a clear-cut disclosure in notes to audited accounts as well as the Clause 10 of tax audit report in Form No. 3CD that the assessee is engaged in the business of renting of property and the business of C&F works. The assessee has earned revenue from rent

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. ACIT CENTRAL-II, BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S SHREE JAIRAM EDUCATION SOCIETY,BHOPAL vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal of the assessee in ITANo

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing

section 12AA(3) & 12AA(4) of the Act only on the basis of invoking provisions of section 13(1)(c)(ii) of the Act for cancelling the registration u/s 12AA of the Act which in our view was not correct since only the amount of benefit of exemption can be a subject matter but continuing of registration u/s 12AA

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

10 to section 43(1) of the Act.. 2. The Ld. AO and Hon'ble DRP erred in making an addition of INR 4,49,15,331 (gross subsidy of INR 5,07,64,000, reduced by depreciation

NATIONAL LAW INSTITUTE UNIVERSITY ,BHOPAL vs. DCIT(EXEMPTION), BHOPAL

Appeal is allowed in terms mentioned above

10(23C) was denied inter alia on the\nground that the institution was not merely imparting education but also was\nrunning hostels. It is clarified that providing hostel facilities to pupils\nwould be an activity incidental to imparting education. It is unclear\nfrom the record whether R.R.M Educational Society was providing hostel\nfacility only to its students or to others

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

section 263. The AO repeated the original addition of Rs. 13,00,000/- and at the same time, also made a newer disallowance of Rs. 2,10,081/- on account of depreciation

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)

section 32(1)(ii) of the Act. Accordingly, he disallowed the claim of depreciation of Rs.4,05,75,163/- and allowed deduction of Rs.11,72,96,523/- by amortizing the cost incurred for developing the road over the period of 8445 days for which assessee was granted right to collect the toll. The AO has discussedthe issue in para

THE ACIT, CIRCLE 2(1), INDORE vs. M/S SURYA INFRA VENTURE PVT. LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall