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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

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

va), which is so, it cannot fall u/s 37(1) at all. We arrive at the same interpretation by one more logic. The scheme of section 30 to 36 is such that several expenses, described therein, are to be considered under respective and specific provisions of those sections only. Section 37(1) is a residuary section to cater those expenses

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

depreciation allowance or any other\nallowance, as the case may be, for the assessment year concerned\n(hereafter in this section and in sections 148 to 153 referred to as the\nrelevant assessment year).\"\n4. On going through the changes, quoted above, made to Section 147 of\nthe Act, we find that, prior to Direct Tax Laws (Amendment

M/S. GREATER KAILASH HOSPITAL (P) LTD.,INDORE vs. ACIT-2(1), INDORE

In the result, the appeal filed by the assessee, being not maintainable is

Bench: Shri C.M. Garg & Shri Bhagirath Mal Biyaniassessment Year: 2013-14

depreciation as allowable under section 32 of the Act of Rs. 2,62,09,454/- 4. The appellant reserves its right to add, alter and modify the grounds of appeal as taken by it” Application of the assessee for condonation of delay in the Tribunal and for admission of new/additional grounds of appeal dated 18.11.2022: 3. The ld. Representative

DR DESHMUKH MOTHER AND CHILD CARE ,UJJAIN vs. PCIT-1, INDORE

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyaniassessment Year: 2017-18 Dr. Deshmukh Mother & Pr. Cit-I, Child Care, Indore बनाम/ 27, Nirman Nagar, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aahfd3407H Assessee By Ms. Ruchira Negi, Ar Revenue By Shri P.K. Mishra, Cit Dr Date Of Hearing 22.03.2023 Date Of Pronouncement 15.06.2023

depreciation rates. Thus, Ld. AR submitted that on one hand the AO has enquired into the issue and on other hand, the figures tally and there is no difference. Per contra, Ld. DR submitted that the assessment-order is totally silent on this issue and does not talk of any information having been filed by assessee to AO. Page

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

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing

depreciation to be carried forward to subsequent years was shown as Rs.78,07,50,625/-. Further, the assessee filed revised return of income on 14.1.2016 declaring total income of Rs.18,57,70,341/- after set-off of brought forward losses, the balance loss to be carried forward to subsequent years was shown as Rs.78,05,27,292/-. In the draft

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASSISSTANT COMMISSIONER OF INCOME TAX - 4(1), INDORE, INDORE vs. PRATAAP SNACKS LIMITED, INDORE

In the result revenue’s appeal is dismissed and assessee’s cross-objection is allowed

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

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment