MH BROTHERS ,RAISEN vs. THE ITO , RAISEN

In the result, appeals filed by the assessee for A

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

155/- out of Depreciation on Car be held to be bad and unjustified and be deleted. Ground.5. That the disallowance of Rs.31,095/- out of Tanker Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.6. That the disallowance of Rs.27,510/- out of Repairs & Maintenance be held to be bad and unjustified and be deleted. Ground.7

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

depreciation at Rs.1,53,066/- to be carry forward for set up in subsequent years. 3. After passing of the assessment order u/s 143(3) of the Act, Ld. Pr. CIT examined the assessment records and documents filed by the assessee and notice that the M/s. Radheshwari Developers Pvt. Ltd. assessment order is prima facie, erroneous and prejudicial

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

depreciation nor provision for taxation and dividends. 25. On a bare perusal of section 2(22)(e), it becomes clear that it brings to tax three types of payments. Firstly, any loans/ advances to shareholders. Secondly, it includes any payment on behalf of a shareholder. Thirdly, it includes any payment for the individual benefit of a shareholder. 26. As held

ACIT(CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

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

section 32(1)(iia) of the Act? 5. Whether on the facts and on the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition made by the AO on account of Page 3 of 7 ACIT, Central-1, Bhopal Vs. Dilip Buildcon Ltd. ITA No. 31 & 57/Ind/2024

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, BHOPAL, BHOPAL vs. DILIP BUILDCON LIMITED, BHOPAL

Appeals are dismissed

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

section 32(1)(iia) of the Act? 5. Whether on the facts and on the circumstances of the case and in law, the Ld. CIT(A) was justified in deleting the addition made by the AO on account of Page 3 of 7 ACIT, Central-1, Bhopal Vs. Dilip Buildcon Ltd. ITA No. 31 & 57/Ind/2024

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Depreciation on PET CT SCAN at Rs.1,61,00,262/- has been claimed at higher rate of 40% instead of 15% which has been allowed by the AO without any enquiry. [ITA No.355/Ind/2017] [Bhandari Hospital & Research Centre] L. the AO has allowed salary paid amounting to Rs.4,75,90,791/- without verifying whether TDS as per provisions of the Income

DCIT-4(1), INDORE, INDORE vs. MARAL OVERSEAS LTD, KHARGONE

In the result, the “Impugned

Bench: Shri B.M. Biyani & Shri Paresh M Joshideputy Commissioner Of Maral Overseas Ltd. बनाम/ Income Tax- 4(1) Maral Srovar, V & Po, Vs. Indore Khalbujurg, Kasrawad, Khargone, Bhopal (Pan: Aaccm0230B) (Appellant) (Respondent) Assessee By Shri Satyajeet Goyal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 03.02.2026 Date Of Pronouncement 27.02.2026

depreciation for the income tax return. b. In the revised return filed on 16.07.1993, the company though offered the said interest as income from other sources, however, it was claimed by way of a note appended to the return of income that the said income is not taxable and have been rightly deducted from pre-operative expenses c. The assessment

THE ACIT-CENTRAL-2, INDORE vs. SHRI YOGESH KUMAR HOTWANI, MANDSAUR

In the result, the appeal of the assessee is partly allowed

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

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated

SHRI YOGESH HOTWANI,MANDSAUR vs. THE DCIT (CENTRAL), INDORE

In the result, the appeal of the assessee is partly allowed

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

Section 153A, it was found that the assessee has offered Rs. 77,93,500/- as additional income in his return of income for the assessment year 2008-09 to 2012-13 as against undisclosed income of Rs. 3 crores admitted by Shri Shiv Kumar Hotwani on behalf of the assessee. It was explained to the AO vide letter dated