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

section 13(1)(c)/13(2) and made an addition of entire payment of Rs. 41,72,105/- and also applied maximum marginal rate. 15. During first-appeal, the CIT(A) confirmed AO’s observations and upheld AO’s order. 16. Before us, Ld. AR for assessee made following submissions: (i) That when the AO raised a query in notice

DCIT(EXEMPTION), BHOPAL vs. VANASHPATI SMRITI SHIKSHA SAMITI, BHOPAL, BHOPAL

In the result the appeal of Revenue is dismissed and the cross- objection of assessee is allowed

Bench: Shri Mahavir Prasad & Shri Bhagirath Mal Biyani(Virtual Hearing) & C.O. No.33/Ind/2021 Assessment Year: 2016-17 Dcit (Exemption) Vanashpati Smriti Bhopal Shiksha Samiti, Bhopal बनाम/ (Appellant / Revenue) (Respondent / Assessee) Vs. P.A. No. Aadts0547H Appellant By Shri P.K. Mitra Sr. Dr Respondent By Shri Pavan Ved, Ar Date Of Hearing: 03.03.2022 Date Of Pronouncement: 11.05.2022 आदेश / O R D E R

section 11. The Ld. CIT(A), however, rejected this claim of assessee by holding as under on Page No. 24 of his order: “…. but since the appellant has claimed acquisition of assets as application of income which is being allowed by me as I have held the appellant to be a charitable organization eligible for exemption u/s 11 r.w.s

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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&

section (1).]” i) The provision is to provide incentives to those who are developing, maintaining and operating new infrastructural facilities (including roads) such as the work taken by any enterprise under BOT (Built Operate & Transfer) Scheme. The available facts clearly show that the assessee did not carry out any work under BOT so as to make it eligible for 80IA

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

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

Section \"C\" of DSIR\nguidelines, for A.Y. 2018-19 (F.Y. 2017-18) by 31/10/2018 and therefore file\ncould not be processed for issuing report in Form 3CL by DSIR to the Principal\nChief Commissioner of Income tax or Chief Commissioner of Income Tax or\nPrincipal Director General of Income Tax having\njurisdiction over the company and hence we seek

SHREEPAL HUMAD,INDORE vs. THE PR CIT-1, INDORE

In the result, appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

13) thereof; (F) in a case where an application for revision under section 264 of the Income-tax Act is pending as on the specified date, the amount of tax payable by the appellant if such application for revision was not to be accepted: Provided that in a case where Commissioner (Appeals) has issued notice of enhancement under section

M/S AGRAWAL COAL CORP. PVT. LTD.,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

13. Section 80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee

DCIT !(1) INDORE, INDORE vs. AGRAWAL COAL CORPORATION (P) LTD., INDORE, INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

13. Section 80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee

DEPUTY COMMISSIONER OF INCOME TAX 1, INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

13. Section 80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), INDORE vs. M/S AGRAWAL COAL CORP. PVT. LTD., INDORE

In the result all the three appeals of the revenue are

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

13. Section 80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

13 of 1922 Act from tax legislation in England is that whereas under English legislation the commissioner is not obliged to determine profits of a business venture according to method of accounting adopted by the assessee, under the Indian Income Tax Act, prima facie, the ITO has for purposes of sections 10 & 12 of 1922 act to compute income, profits