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. MADHURI REFINERS (P) LTD.,INDORE vs. DCIT-3(1), INDORE

In the result, this appeal of assessee is allowed

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 M/S. Madhuri Refiners Dcit, 3(1) Private Ltd., Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1884 C Assessee By Shri Pankaj Shah, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.09.2022 Date Of Pronouncement 21.09.2022 O R D E R Per B.M. Biyani, A.M.:

depreciation claimed on the plant and machinery of Rs. 20,25,596/- should not be disallowed since the assessee is not engaged in manufacturing business. The claim of Ld. AO. is based on erroneous footing since Ld. AO. never raised specific quarry with regard to the disallowance of additional deprecation and neither issued any show cause notice in this regard

DILIP BUILDCON LTD ,BHOPAL vs. DCIT CENTRAL-1, BHOPAL

In the result, appeal of Assessee is allowed

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Dilip Buildcon Ltd. Acit Central-1 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent /Revenue) Pan: Aaccd 6124 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ld. Ars Revenue By Shri P.K. Mitra, Cit-Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 20.10.2022

25 Dilip Buildcon Ltd. Assessment year 2018-19 (iii) Such new machinery or plant should not be disqualified under the proviso to Section 32(i)(iia) of the Act. 24.3. Further, the pre-requisites for claiming additional depreciation

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

section 40(a)(ia). The relevant paras of CIT(A)’s order are re-produced below: Paras relevant to the issue of Depreciation: “5.1 Depreciation on truck: - 5.1.1 The timeline of the issue is as under: - a. The appellant in his Return of Income claimed 15% depreciation on truck under the head 'Plant & Machinery. The claim was accepted during scrutiny

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

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

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

25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds of appeal of the assessee.” Page

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention of the AO is accepted, then at least, the Appellant is rightfully entitled to this additional depreciation. 7.7.5 From the above, it is clear that the SAC and the EC are one time charges from the customer, more in the nature

M.P.PASHCHIM KSHETRA VIDYUT VITRAN CO LTD,INDORE vs. THE DY CIT 1(1), INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention of the AO is accepted, then at least, the Appellant is rightfully entitled to this additional depreciation. 7.7.5 From the above, it is clear that the SAC and the EC are one time charges from the customer, more in the nature

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention of the AO is accepted, then at least, the Appellant is rightfully entitled to this additional depreciation. 7.7.5 From the above, it is clear that the SAC and the EC are one time charges from the customer, more in the nature

THE DY CIT1 (1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention of the AO is accepted, then at least, the Appellant is rightfully entitled to this additional depreciation. 7.7.5 From the above, it is clear that the SAC and the EC are one time charges from the customer, more in the nature

THE DY CIT 1(1), INDORE vs. M/S M.P. PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE

In the result, All the four appeals of the revenue and one cross appeal of the assessee are dismissed

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

Section 43(1) of the Act. To that extent, the Appellant has also claimed less depreciation. If the contention of the AO is accepted, then at least, the Appellant is rightfully entitled to this additional depreciation. 7.7.5 From the above, it is clear that the SAC and the EC are one time charges from the customer, more in the nature