M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation of Rs 5,72,905/- earned net income

M/S. SHEETU EDUCATIONAL SERVICES P LTD.,INDORE vs. THE DCIT 5(1) RANGE-5, INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation of Rs 5,72,905/- earned net income

M/S SHEETU EDUCATIONAL SERVICE PVT LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation of Rs 5,72,905/- earned net income

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation of Rs 5,72,905/- earned net income

M/S. SHEETU EDUCATIONAL SERVICES P. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, all the appeals of the assessee for assessment year 2005-06 to 2010-11 are partly allowed as per our

Bench: Shri D.T. Garasia & Shri O.P. Meena

13. Conveyance - 14. FBT Tax - Total Expenses 3,35,652 Net Profit/Loss before depreciation 1,64,348 15. Depreciation 5,72,905 Net Loss after Depreciation -4,08,557 33. The total expenses as incurred by the assessee was of Rs 3,35,652/-. The assessee prior to claiming of depreciation of Rs 5,72,905/- earned net income

THE ACIT, CENTRAL-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

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

THE AIT,ENTRAL-1, INDORE vs. SURYA INFRAVENTURE P 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

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

3 and 4. Accordingly the Ground No. 5 of the revenue is also dismissed. 35. Now we turn to the Assessee’s Cross-objection. The solitary ground raised by the assessee in cross-objection is that the Ld. CIT(A) has erred in not allowing repayment of loan as “application of income” for section 11. Vanshpati Smriti Shiksha Samiti

ASSISTANT COMMISSIONER OF INCOME TAX, INDORE vs. COMMANDER INDUSTRIES PRIVATE LIMITED, INDORE

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

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

section 2(15) of the Act. 32. In the light of above organizational structure developed in India for development and promotion of game of cricket, we may point out that during the period under consideration pertaining to A.Y. 2012-13 the assessee hosted two IPL 52 M.P. Cricket Association matches on behalf of the BCCI and claimed to have received

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

3) was completed vide order dated 30-10-2009 determining total income at Rs. 8, 76, 15, 740/-. Subsequently the case was reopened under section 147 by issuing notice under section 148 on 29-09-2011, after recording reason by the AO. The assessee has requested for supply the copy of reasons recorded, and the AO provided the same

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

MS MAPAEX REMEDIES PVT LTD,BHOPAL vs. ACIT 2 (1) BHOPAL, BHOPAL

Appeals are dismissed

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

13, re-produced here: “Annexure Name of the assessee M/s Mapaex Remedies Pvt. Ltd Address of the Assessee HIG-500, E-7, Arera Colony, Bhopal PAN of the Assessee AAECM2274P Assessment Year 2012-13 Details of the Assessing Officer ACIT-2(1), Bhopal having jurisdiction over the assessee Reasons for reopening of the assessment in case of M/s Mapaex Remedies

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -5(1), BHOPAL , BHOPAL, MADHYA PRADESH vs. MAPAEX REMEDIES PVT. LTD., BHOPAL MADHYA PRADESH

Appeals are dismissed

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

13, re-produced here: “Annexure Name of the assessee M/s Mapaex Remedies Pvt. Ltd Address of the Assessee HIG-500, E-7, Arera Colony, Bhopal PAN of the Assessee AAECM2274P Assessment Year 2012-13 Details of the Assessing Officer ACIT-2(1), Bhopal having jurisdiction over the assessee Reasons for reopening of the assessment in case of M/s Mapaex Remedies

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 5(1), BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

13, re-produced here: “Annexure Name of the assessee M/s Mapaex Remedies Pvt. Ltd Address of the Assessee HIG-500, E-7, Arera Colony, Bhopal PAN of the Assessee AAECM2274P Assessment Year 2012-13 Details of the Assessing Officer ACIT-2(1), Bhopal having jurisdiction over the assessee Reasons for reopening of the assessment in case of M/s Mapaex Remedies

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 1, BHOPAL , BHOPAL MADHYA PRADESH vs. MAPAEX REMEDIES PVT LTD, BHOPAL MADHYA PRADESH

Appeals are dismissed

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

13, re-produced here: “Annexure Name of the assessee M/s Mapaex Remedies Pvt. Ltd Address of the Assessee HIG-500, E-7, Arera Colony, Bhopal PAN of the Assessee AAECM2274P Assessment Year 2012-13 Details of the Assessing Officer ACIT-2(1), Bhopal having jurisdiction over the assessee Reasons for reopening of the assessment in case of M/s Mapaex Remedies

MAPAEX REMEDIES PVT LTD ,BHOPAL vs. THE DCIT -2- (1), BHOPAL , BHOPAL

Appeals are dismissed

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

13, re-produced here: “Annexure Name of the assessee M/s Mapaex Remedies Pvt. Ltd Address of the Assessee HIG-500, E-7, Arera Colony, Bhopal PAN of the Assessee AAECM2274P Assessment Year 2012-13 Details of the Assessing Officer ACIT-2(1), Bhopal having jurisdiction over the assessee Reasons for reopening of the assessment in case of M/s Mapaex Remedies