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

Section 14A read with Rule 8D. 4. Being aggrieved by the Assessment Order, the assessee filed appeal before us. 5. The Ld. AR submitted that the assessee company was incorporated in India on 13.09.1996. The assessee provides software development and maintenance services from STPI and SEZ registered units. The primary activities of the assessee relate to provision of software development

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 are available on record. Further the assessee has earned dividend income of Rs. 1.24 crore which is claimed exempt income under section 10(34) but no disallowance under section 14A

DEPUTY COMMISSIONER OF INCOME TAX - 3(1), INDORE vs. SHRI RAJEEV AJMERA, INDORE

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2010-11 Dcit-3(1) Shri Rajeev Ajmera, Indore बनाम/ Indore Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Co No.23/Ind/2018 (Arising Out Of Ita No.51/Ind/2018) Assessment Year: 2010-11 Shri Rajeev Ajmera, Dcit-3(1) Indore Indore बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Abgpa4930L Assessee By Shri Mahendra Mittal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.08.2022 Date Of Pronouncement 31.08.2022 आदेश/ O R D E R

14A was clearly applicable on assessee's investment in shares and mutual fund wherefrom income was exempt.” Page 2 of 17 Shri Rajeev Ajmera ITA No.51/Ind/2018& CO.No.23/Ind/2018 Assessment year 2010-11 Ground No. 1: 5. In this Ground, the issue involved is the deduction of commission- expenditure of Rs. 1,74,50,000/- claimed by the assessee. 6. Facts

M/S. BHASKAR INDUSTRIES PRIVATE LIMITED (FORMERLY KNOW AS BHASKAR INDUSTRIES LIMITED),BHOPAL vs. THE ACIT 1(2), BHOPAL

In the result, both the appeals of the assessee and Revenue are allowed for statistical purposes

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

14A. 5. As the grounds are common, we are disposing of both these appeals by this common order for the sake of convenience. I.T.A.Nos.68 & 194/Ind/2014 A.Y.2010-11 Page 4 of 11 Bhaskar Industries P.Ltd., Bhopal 6. Succinctly, facts of the case are that the assessee is a Private Limited Company engaged in the business of manufacturing of yarn, fabric

THE ACIT, 1(2), BHOPAL vs. M/S. BHASKAR INDUSTRIES LTD., BHOPAL

In the result, both the appeals of the assessee and Revenue are allowed for statistical purposes

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

14A. 5. As the grounds are common, we are disposing of both these appeals by this common order for the sake of convenience. I.T.A.Nos.68 & 194/Ind/2014 A.Y.2010-11 Page 4 of 11 Bhaskar Industries P.Ltd., Bhopal 6. Succinctly, facts of the case are that the assessee is a Private Limited Company engaged in the business of manufacturing of yarn, fabric

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

14A of the Act. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting the disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset

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

14A of the Act. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting the disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset

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

14A of the Act. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting the disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset

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

14A of the Act. 3. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) is justified in deleting the disallowance out of colliery & other administrative and general of Rs. 5,00,000/-. The appellant craves leave to add to or deduct from or otherwise amend the above grounds of appeal. 4. At the outset

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

depreciation on software, and (v) disallowance u/s 14A. With such disallowances/additions, the AO proposed to determine total income at Rs. 65,98,26,453/-. Against draft- assessment order, the assessee filed objection dated 28.01.2011 to Disputes Resolution Panel (DRP). The DRP passed order dated 08.09.2011 u/s 144C(5) of the act whereby the objections of assessee were turned down

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

14A of the Act at Rs.61,43,940/- and also made disallowance for interest paid on Income Tax at Rs.15,82,154/- and assessed loss at Rs.2,40,10,826/-. Subsequently Ld. Principle Commissioner of Income Tax assuming jurisdiction u/s 263 of the Act perused the records and observed that the order passed

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)

section 12A(b) of the Income-Tax Act, 1961 and copy of Audited Financial Statements pertaining to the year under consideration. The Assessing Officer completed the assessment u/s.143(3) of the Income-Tax Act, 1961, on 30-03- 2014, by determining Total Income of the assessee authority at Rs.36,88,67,656/- as against the returned Income

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)

section 12A(b) of the Income-Tax Act, 1961 and copy of Audited Financial Statements pertaining to the year under consideration. The Assessing Officer completed the assessment u/s.143(3) of the Income-Tax Act, 1961, on 30-03- 2014, by determining Total Income of the assessee authority at Rs.36,88,67,656/- as against the returned Income

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)

section 12A(b) of the Income-Tax Act, 1961 and copy of Audited Financial Statements pertaining to the year under consideration. The Assessing Officer completed the assessment u/s.143(3) of the Income-Tax Act, 1961, on 30-03- 2014, by determining Total Income of the assessee authority at Rs.36,88,67,656/- as against the returned Income

M/S EAGAL SEEDS & BIOTECH LIMITED,INDORE vs. THE ACIT, 2(1), INDORE

In the result, the appeal filed by the assessee is partly

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Eagle Seeds & Biotech Ltd. Acit-2(1) 117, Silver Sanchora Castle Indore बनाम/ 7 Rnt Marg Vs. Indore (Appellant) (Revenue ) P.A. No.Aaace8528L

depreciation of Rs.3,93,876/-. The A.O. also made disallowance by invoking provisions of section 14A of the Act of Rs.1

INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 5(1), INDORE

The appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2009-10

14A of the Act.” 2. So far as ground no.1 regarding the confirmation of the addition of Rs.25 lacs on account of share application money received by the appellant from M/s. Javda India Impex Ltd. is concerned, both the parties submitted that this issue has already been argued in length in the assessee’s own case for assessment years

ACIT CENTRAL-2, INDORE vs. SHRI SANJAY SHUKLA, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

14A of the Act Rs. 3,57,623/- 3. Ad hoc disallowance @ 5% of the expenses Rs.21,33,556/- 4. Unexplained agricultural income Rs.6,80,640/- 5. Disallowance of depreciation for personal use of Motor Car at Rs.9,93,337/- 6. Disallowance of depreciation on other assets at Rs.14,414/- 7. Disallowance of contribution to PF & ESIC for delay

SHRI SANJAY SHUKLA ,INDORE vs. ACIT,CENTRAL-CIRLE-2, INDORE

In the result, appeal of the assessee in ITANo

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing Assessment Year:2013-14 Shri Sanjay Shukla, Acit Central Circle 2, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessment Year:2013-14 Acit Central Circle 2, Shri Sanjay Shukla, बनाम/ Indore Indore Vs. (Appellant) (Respondent ) P.A. No.Ahqps8882D Assessee By Shri Pankaj Shah, Ca Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing: 21.01.2022 Date Of Pronouncement: 15.03..2022 आदेश / O R D E R

14A of the Act Rs. 3,57,623/- 3. Ad hoc disallowance @ 5% of the expenses Rs.21,33,556/- 4. Unexplained agricultural income Rs.6,80,640/- 5. Disallowance of depreciation for personal use of Motor Car at Rs.9,93,337/- 6. Disallowance of depreciation on other assets at Rs.14,414/- 7. Disallowance of contribution to PF & ESIC for delay