THE DCIT (CENTRAL), INDORE vs. M/S KETI CONSTRUCTION (INDIA) LTD. , INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

1,60,00,000/- for this year. 21 Keti Construction (India) Ltd & Kalyan Toll Infrastructure Ltd. ITA Nos. 877 & 878/Ind/2019 12.The penalty has been levied in respect of additional income of Rs. 5,06,02,159/-(5,08,55,710 -2,28,103 additional claim of depreciation in 153A) offered by the assessee and also in respect of the disallowances

THE DCIT-CENTRAL-2, INDORE vs. M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE

In the result all the grounds raised by Revenue in the case of

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

1,60,00,000/- for this year. 21 Keti Construction (India) Ltd & Kalyan Toll Infrastructure Ltd. ITA Nos. 877 & 878/Ind/2019 12.The penalty has been levied in respect of additional income of Rs. 5,06,02,159/-(5,08,55,710 -2,28,103 additional claim of depreciation in 153A) offered by the assessee and also in respect of the disallowances

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

Appeals are dismissed

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

Appeals are dismissed

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

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

Appeals are dismissed

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

depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of machinery or plant by the Now, it has been found in this case that the assessee had executed an agreement with

PRAKASH ASPHALTINGS AND TOLL HIGHWAYS (INDIA) LIMITED,MHOW vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, INCOME TAX DEPARTMENT, INDORE

In the result, the appeal is allowed

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year: 2014-15 Prakash Asphalting & Toll Acit Central Circle -1 Highways (India) Limited, Indore बनाम/ 76, Mall Road, Vs. Mhow (Assessee/Appellant) (Revenue/Respondent) Pan: Aabcp0398N Assessee By Shri Anup Garg & Vikas Guru, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.01.2025 Date Of Pronouncement 24.02.2025

section 80-IA of the Act. Considering the factual matrix of the issue, the appellant had withdrawn the incorrect claim of deduction u/s 80-IA to the extent of Rs. 2,21,48,480/- and revised deduction u/s 80-IA and furnished a fresh computation of income u/s 153A of the Act for AY 2014-15 wherein claim of deduction

DCIT(CENTRAL)-2, INDORE, INDORE vs. M/S KALYAN TOLL HIGHWAY PVT.LTD, INDORE

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year:2013-14 Dcit(Central)-2 M/S. Kalyan Toll Highway Pvt. Ltd. Indore Indore बनाम/ (Appellant) (Revenue ) Vs. P.A. No. Aadck9401F Appellant By Shri Harshit Bari, Sr. Dr Respondent By Shri Ajay Tulsiyan, Ca Date Of Hearing: 21.06.2021 Date Of Pronouncement: 27.07.2021 आदेश / O R D E R Per Manish Borad, A.M:

153A, the appellant filed the return on 25.08.2016 declaring Nil income. The AO completed the assessment on 29.11.2017 on an income of Rs. 1,79,725/- by making a nominal addition of Rs. 1,79,725/-. In the assessment order, the. AO initiated penalty uls 271(1)(c). The AO also issued a notice uls 274 r.w.s. 271(1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1

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&

Depreciation Allowance ITA No. eligible 2014-15 782/Ind/18 22,57,23,589 24,90,00,667 816/Ind/18 97,09,02,604 97,09,02,604 2015-16 819/Ind /19 98,41,52,223 97,51,19,828 881/Ind /19 67,37,77,768 - 2016-17 820/Ind/19 1,02,40,00,000 - 882/ Ind/19 8,01,05,46,419 1