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

ACIT 5 (1), BHOPAL vs. M/S VINDHYA SOLVENT PVT. LTD., BHOPAL

In the result, Revenue’s appeal is dismissed

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

depreciation; any amount representing provision for taxation, other than amount of tax paid as deduction or collection at source or as advance tax payment as reduced by the amount of tax claimed as refund under the Income- tax Act, to the extent of the excess over the tax payable with reference to the book profits in accordance with

SHREE TEKCHANDJI MAHARAJ TRUST,UJJAIN vs. ASSESSING OFFICER, UJJAIN

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearing Number:-ITBA/NFAC/S/250/2025-26/1076353113 (1) dated 21.05.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

M/S INDORE PARASPAR SAHKARI BANK LTD. ,INDORE vs. INCOME TAX OFFICER -2 (5) , INDORE

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

3) of the Act vide order dated 28.12.2012. Income accordingly assessed at Rs.62,02,540/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging the reopening of assessment as well as challenging the disallowance of depreciation but failed to get any relief. 6. Now the assessee is in appeal before the Tribunal. We will first take up Ground No.1

M/S. INDORE PARASPAR SAHAKARI BANK LTD.,INDORE vs. ACIT-I(I), INDORE

In the result this common issue is decided in favour of the assessee and the relevant grounds raised in Assessment Year 2008-09 to Assessment Year 2012-13 in I

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

3) of the Act vide order dated 28.12.2012. Income accordingly assessed at Rs.62,02,540/-. Aggrieved assessee preferred appeal before Ld. CIT(A) challenging the reopening of assessment as well as challenging the disallowance of depreciation but failed to get any relief. 6. Now the assessee is in appeal before the Tribunal. We will first take up Ground No.1

ANDRITZ HYDRO P LTD,BHOPAL vs. PR CIT-1, BHOPAL

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

253 of the Income-tax Act, 1961 ('Act') against the order issued under section 263 of the Act by the Principal Commissioner of Income Tax -1, Bhopal (here-in-after referred to as 'Ld. PCIT') on the following grounds which are independent and without prejudice to each other: On the facts and circumstances of the case

SCIENCE FORUM FOR RURAL DEVELOPMENT AND RESEARCH,GRAM MINDIA, SANVER ROAD vs. CIT(A), UJJAIN

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2017-18

253 of the Income Tax Act, 1961 (hereinafter referred to as the Act for brevity) as and by way of Second appeal before this Tribunal. The assessee is aggrieved by order bearing Number ITBA/NFAC/S/ 250/2023-24/10555992967(1) dated 12.09.2023 passed by Ld. Page 1 of 9 Science Forum for Rural Development & Research ITA No. 340/Ind/2024 A.Y. 2017-18 CIT(A), passed

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

depreciation of INR 58,48,669) in respect of the subsidies received from Government of Madhya Pradesh under the Industrial Promotion Policy, 2004 by treating the same as revenue receipt. Prayer: The Appellant prays that the addition made by Ld. AO and Hon'ble DRP be deleted and the Ld. AO be directed to treat the amount

GOPAL MUWEL,MANAWAR vs. INCOME TAX OFFICER, DHAR

In the result the appeal of the assessee is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshigopal Muwel, Ito बनाम/ Morad, Manawar, Dhar Vs. Dhar (Pan: Caapm6256Q) (Appellant) (Respondent) Assessee By Shri Lucky Singhal, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.01.2026 Date Of Pronouncement 06.02.2026 आदेश/ O R D E R

253 of the income tax Act 1961, [herein after referred to as the Act for the sake of convenience & brevity]. The Assessee is aggrieved by the order bearing Number:- ITBA/NFAC/S/250/2025-26/1075866312(1) dated 29.04.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year

INCOME TAX OFFICER 2(1), BHOPAL, BHOPAL vs. PURUSHOTTAM GUPTA, BHOPAL

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The Revenue is aggrieved by the order bearing Number ITBA/NFAC/S/250/2023-24/ 1060613547(1) dated 07.02.2024 passed by Ld. CIT(A) u/s 250 of the Act which is hereinafter referred to as the “Impugned order". The relevant Assessment Year

SHREE RAJENDRA SURI SAH SAKH SANTHA MYD,RAJGARH, DHAR vs. THE ITO, DHAR, DHAR

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

253 of the Income Tax Act, 1961 (hereinafter referred to as the “Act” for sake of brevity) before this Tribunal. The assessee is aggrieved by the order bearing Number ITBA/NFAC/S/250/2024-25/1068079610(1) dated 28.08.2024 passed by the Ld. CIT(A) which is hereinafter referred to as the "Impugned order". The relevant Assessment Year is 2015-16 and the corresponding previous year

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

section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this Tribunal. The Assessee is aggrieved by the order bearing Number:-1045/21-22 dated 22.07.2022 [DR NO.-31/10 D.No.-104] passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred

M/S THE HIND RATAN LOGISTICS ,INDORE vs. INCOME TAX OFFICER- 5(3), INDORE

In the result Ground No.2 of the

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Pan : Aafft3777N

depreciation of Rs.18,32,330/- is reduced from the net receipts of Rs.4,98,771/-, there is a gross negative income from running of trucks at Rs.13,33,559/-. 13. As regards the freight income, the gross freight income from all the three offices stations has been shown by the assessee at Rs. 3,78,90,253/- and against