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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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

D E R Per Bench: Feeling aggrieved by undermentioned appeal-orders passed by Commissioner of Income-tax (Appeal) [“CIT(A)”], the assessee and revenue both have filed the captioned cross-appeals for different assessment-years [“AY”], which in turn arise out of respective assessment-orders passed by Page 1 of 29 STI India Ltd. ITA Nos.11, 850, 12, 13/Ind/2019

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. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

D E R Per Bench: The captioned three appeals have been filed by assessee against three separate appeal-orders all dated 31.10.2014 and passed by learned Commissioner of Income-tax (Appeals)-II, Indore [“CIT(A)”] in Appeal Nos. IT- 16/13-14/187, IT-173/13-14/188 and IT-241/13-14/189, which in turn arise of respective orders dated 15.03.3013, 28.03.2013 and 30.07.2013 passed

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

D E R Per Bench: The captioned three appeals have been filed by assessee against three separate appeal-orders all dated 31.10.2014 and passed by learned Commissioner of Income-tax (Appeals)-II, Indore [“CIT(A)”] in Appeal Nos. IT- 16/13-14/187, IT-173/13-14/188 and IT-241/13-14/189, which in turn arise of respective orders dated 15.03.3013, 28.03.2013 and 30.07.2013 passed

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE DCIT (TDS), INDORE

Appeals are allowed

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

D E R Per Bench: The captioned three appeals have been filed by assessee against three separate appeal-orders all dated 31.10.2014 and passed by learned Commissioner of Income-tax (Appeals)-II, Indore [“CIT(A)”] in Appeal Nos. IT- 16/13-14/187, IT-173/13-14/188 and IT-241/13-14/189, which in turn arise of respective orders dated 15.03.3013, 28.03.2013 and 30.07.2013 passed

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

d) That, the Learned CIT(A) grossly erred, both on facts and in law, in not appreciating the material facdt that the appellant had hosted One-Day International Match and IPL Matches in its stadium solely with its predominant objective of promoting game of cricket in Madhya Pradesh without any commercial or profit motive. The Learned AO also erred

IDEA CELLULAR LIMITED,INDORE vs. DCIT TDS, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

D E R Per B.M. Biyani, AM: These are the two appeals filed by assessee for Financial Year 2009-10 relevant to Assessment-Year 2010-11. The first appeal being ITA No. Page 1 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 415/Ind/2014 is directed against revision-order dated

M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

D E R Per B.M. Biyani, AM: These are the two appeals filed by assessee for Financial Year 2009-10 relevant to Assessment-Year 2010-11. The first appeal being ITA No. Page 1 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) 415/Ind/2014 is directed against revision-order dated

DB POWER LTD,BHOPAL vs. THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

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.” [Emphasis supplied] 5. Ld. AR submitted that the section 147 is ‘subject to the provisions of section 148 to 153’ and sections 148 to 153 prescribe different

THE ACIT,CENTRAL CIRCLE-1, BHOPAL, BHOPAL vs. DB POWER LTD, BHOPAL

Appeal is dismissed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Db Power Limited, Acit, Central Circle-1, बनाम/ Office Block, 1A, Bhopal Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Assessee/Appellant) (Revenue/Respondent) Acit, Central Circle-1, M/S Db Power Limited, बनाम/ Bhopal Office Block, 1A, Vs. Db City Park, 5Th Floor, Corporate Block, Opp. M.P. Nagar Zone-1, Arera Hills, Bhopal (Pan:Aaccd5475F) (Revenue/Appellant) (Assessee/Respondent)

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.” [Emphasis supplied] 5. Ld. AR submitted that the section 147 is ‘subject to the provisions of section 148 to 153’ and sections 148 to 153 prescribe different

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

d) any machinery or plant, the whole of the actual cost of which is allowed as a deduction (whether by way of depreciation or otherwise) in computing the income chargeable under the head “Profit and gains of business or profession” of any one previous year.” 32AC (1) “Where an assessee, being a company, engaged in the business of manufacture